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...
Refund of Anti Dumping Duty - refund application filed without challenging the assessment order - it is undisputed fact by the revenue also that the ADD paid by the appellant was not at all leviable at the relevant time - In absence of any final assessment order in respect of payment of Anti Dumping Duty and particularly in the fact that the Anti Dumping Duty was not leviable at the relevant time - appellant is legally entitled for the refund claim - AT
Refund of Anti Dumping Duty - refund application filed without challenging the assessment order - it is undisputed fact by the revenue also that the ADD paid by the appellant was not at all leviable at the relevant time - In absence of any final assessment order in respect of payment of Anti Dumping Duty and particularly in the fact that the Anti Dumping Duty was not leviable at the relevant time - appellant is legally entitled for the refund claim - AT
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