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...
Cancellation of petitioner’s GST registration - non-filing of returns for a continuous period of six months - The decision to cancel the GST registration with retrospective date cannot be sustained. - it is considered apposite to direct that the cancellation of the petitioner’s GST shall take effect from 28.11.2019 and not from 01.07.2017. - HC
Cancellation of petitioner’s GST registration - non-filing of returns for a continuous period of six months - The decision to cancel the GST registration with retrospective date cannot be sustained. - it is considered apposite to direct that the cancellation of the petitioner’s GST shall take effect from 28.11.2019 and not from 01.07.2017. - HC
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