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...
Once the objections were withdrawn and the assessee opted to proceed to file the appeal before the CIT(A) which was allowed by the DRP then they cannot be any directions u/s 144C(5) - AT
Once the objections were withdrawn and the assessee opted to proceed to file the appeal before the CIT(A) which was allowed by the DRP then they cannot be any directions u/s 144C(5) - AT
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