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...
Demand of differential service tax - From the SCN it is evident that all facts and figures were in the appellant’s records but they were belatedly scrutinized by auditors and investigating officers and the jurisdictional central excise officer has either not scrutinized the returns or having scrutinized, not issued a demand under section 73 - the demand for extended period of limitation and the penalties under section 78 set aside. - AT
Demand of differential service tax - From the SCN it is evident that all facts and figures were in the appellant’s records but they were belatedly scrutinized by auditors and investigating officers and the jurisdictional central excise officer has either not scrutinized the returns or having scrutinized, not issued a demand under section 73 - the demand for extended period of limitation and the penalties under section 78 set aside. - AT
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