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...
Data already collected by the bank in their various branches are electronically processed by the appellant - Computerized data processing is specifically excluded from the scope of BAS – no question of confirmation of demand under BAS would arise - AT
Data already collected by the bank in their various branches are electronically processed by the appellant - Computerized data processing is specifically excluded from the scope of BAS – no question of confirmation of demand under BAS would arise - AT
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