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...
Validity of grant of anticipatory bail by the lower court - fake bills were made for the purchase of the cigarettes - Reversal of ITC - The respondent / accused has clean antecedents and has been co-operating in investigation and has given his statement under Section 70 of the CGST Act. - Both petitions filed by the Directorate General of GST Intelligence (DGGI) seeking cancellation of respondent's anticipatory bail and alleging violation of bail conditions are dismissed. - HC
Validity of grant of anticipatory bail by the lower court - fake bills were made for the purchase of the cigarettes - Reversal of ITC - The respondent / accused has clean antecedents and has been co-operating in investigation and has given his statement under Section 70 of the CGST Act. - Both petitions filed by the Directorate General of GST Intelligence (DGGI) seeking cancellation of respondent's anticipatory bail and alleging violation of bail conditions are dismissed. - HC
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