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...
Levy of additional tax u/s 143(1A) in respect of computation under Section 115J - the demand of additional tax under Section 143(1A) of the Income Tax Act on the regular assessment proceedings does not arise - HC
Levy of additional tax u/s 143(1A) in respect of computation under Section 115J - the demand of additional tax under Section 143(1A) of the Income Tax Act on the regular assessment proceedings does not arise - HC
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