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...
Even if, a refund has already been granted the same would be subject to the provisions of section 234D - Explanation-2 to section 234D of the Act makes it clear that it would be applicable to pending proceedings - AT
Even if, a refund has already been granted the same would be subject to the provisions of section 234D - Explanation-2 to section 234D of the Act makes it clear that it would be applicable to pending proceedings - AT
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