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...
Rectification of assessment orders u/s 161 of DGST / GST Act, 2017 - The latest instruction issued by the Department of Trade and Taxes, Government of NCT of Delhi, supplements the earlier directive on the rectification of assessment orders under Section 161 of the DGST Act, 2017, focusing on challenges faced and additional cases eligible for rectification pertaining to the fiscal year 2017-18. - The instruction acknowledges the complexities in implementing the previous guidelines and provides further clarity and expansion on the rectification process.
Rectification of assessment orders u/s 161 of DGST / GST Act, 2017 - The latest instruction issued by the Department of Trade and Taxes, Government of NCT of Delhi, supplements the earlier directive on the rectification of assessment orders under Section 161 of the DGST Act, 2017, focusing on challenges faced and additional cases eligible for rectification pertaining to the fiscal year 2017-18. - The instruction acknowledges the complexities in implementing the previous guidelines and provides further clarity and expansion on the rectification process.
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