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 Central Government appoints the Chief Labour Commissioner (Central) and the Additional Chief Labour Commissioner (Central) as authorities to sanction prosecution for offences under Chapters V and VI of the Code on Social Security, 2020, for establishments where the Central Government is the appropriate Government under section 2(3)(a). The notification centralises prosecution sanction powers in specified central labour for the covered establishments, thereby making their approval a prerequisite for prosecution of offences under those chapters.
The Central Government appoints the Chief Labour Commissioner (Central) and the Additional Chief Labour Commissioner (Central) as authorities to sanction prosecution for offences under Chapters V and VI of the Code on Social Security, 2020, for establishments where the Central Government is the appropriate Government under section 2(3)(a). The notification centralises prosecution sanction powers in specified central labour for the covered establishments, thereby making their approval a prerequisite for prosecution of offences under those chapters.
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