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...
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Parallel State and Central GST proceedings on the same subject matter are to be avoided in line with the Supreme Court guidance in Armour Security. The assessee must place its objection before the authorities by responding to the show cause notice and related communications, asserting that the proceedings overlap. The State and Central authorities are to verify the claim inter se and coordinate so that the assessee is not subjected to multiple adjudicatory processes on the same matter. The High Court declined to examine the validity of the notice or summons on merits and kept all rights and contentions open.
Parallel State and Central GST proceedings on the same subject matter are to be avoided in line with the Supreme Court guidance in Armour Security. The assessee must place its objection before the authorities by responding to the show cause notice and related communications, asserting that the proceedings overlap. The State and Central authorities are to verify the claim inter se and coordinate so that the assessee is not subjected to multiple adjudicatory processes on the same matter. The High Court declined to examine the validity of the notice or summons on merits and kept all rights and contentions open.
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