Concessional corporate tax option under section 115BAA survives procedural documentary lapses when statutory compliance and earlier exercise are estab...
Penny-stock additions require transaction-specific evidence; general investigation material alone cannot establish undisclosed income or accommodation...
Transfer pricing comparability prioritises reliable external CUPs and foreign-currency LIBOR benchmarks for exports, borrowings and delayed receivable...
Section 153C satisfaction and seized electronic records sustained unexplained-investment addition, subject to proportionate ownership-share verificati...
Assessment u/s 153A pursuant to search - Addition based on loose paper - Assessee stated loose papers does not carry any name and it also not clear whether the amount if received or paid, the totaling also not proper - Various grounds raised by the assessee (legal heir) rejected - Additions confirmed - AT
Assessment u/s 153A pursuant to search - Addition based on loose paper - Assessee stated loose papers does not carry any name and it also not clear whether the amount if received or paid, the totaling also not proper - Various grounds raised by the assessee (legal heir) rejected - Additions confirmed - AT
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