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...
Bunching of show cause notices - Scope of section 73 - SCN is to be issued for each financial separately or bunching for 5 years is valid - Applicability of period of limitation - Direction issued for disposal of the representation of the petitioner to split up the show cause notices for each year separately. - HC
Bunching of show cause notices - Scope of section 73 - SCN is to be issued for each financial separately or bunching for 5 years is valid - Applicability of period of limitation - Direction issued for disposal of the representation of the petitioner to split up the show cause notices for each year separately. - HC
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