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...
Amendment in policy conditions for export of rice (Basmati and Non-Basmati). Export to EU member states and specified European countries requires Certificate of Inspection from Export Inspection Council/Agency. Certificate not mandatory for export to remaining European countries for six months from notification date. Existing notification amended to this extent.
Amendment in policy conditions for export of rice (Basmati and Non-Basmati). Export to EU member states and specified European countries requires Certificate of Inspection from Export Inspection Council/Agency. Certificate not mandatory for export to remaining European countries for six months from notification date. Existing notification amended to this extent.
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