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...
AO has made Shree Jagannath Temple Office to be responsible to collect tax which cannot be a person - It cannot also be 'every person' as referred to Section 206(1C) - The order passed by the Assessing Officer is void ab initio - AT
AO has made Shree Jagannath Temple Office to be responsible to collect tax which cannot be a person - It cannot also be 'every person' as referred to Section 206(1C) - The order passed by the Assessing Officer is void ab initio - AT
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