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...
The SC held that digital KYC processes must be universally accessible for persons with disabilities. The Court issued comprehensive directions to RBI and other authorities to ensure inclusive digital infrastructure, mandating accessibility standards, alternative verification methods, and grievance redressal mechanisms. Key directives include developing accessible websites, providing sign language interpretation, allowing alternative identification methods, and establishing dedicated helplines. The ruling emphasizes digital access as a constitutional imperative under Article 21, requiring proactive state intervention to secure dignity and equal participation for marginalized populations. The writ petitions were disposed of without costs.
The SC held that digital KYC processes must be universally accessible for persons with disabilities. The Court issued comprehensive directions to RBI and other authorities to ensure inclusive digital infrastructure, mandating accessibility standards, alternative verification methods, and grievance redressal mechanisms. Key directives include developing accessible websites, providing sign language interpretation, allowing alternative identification methods, and establishing dedicated helplines. The ruling emphasizes digital access as a constitutional imperative under Article 21, requiring proactive state intervention to secure dignity and equal participation for marginalized populations. The writ petitions were disposed of without costs.
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