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...
Waiver of Pre-deposit – when the petitioners have neither pleaded any undue hardship and / or financial hardship it cannot be said that the learned Tribunal has committed any error and / or illegality in directing the petitioner original appellant to deposit a sum of Rs. 20 crores as predeposit - HC
Waiver of Pre-deposit – when the petitioners have neither pleaded any undue hardship and / or financial hardship it cannot be said that the learned Tribunal has committed any error and / or illegality in directing the petitioner original appellant to deposit a sum of Rs. 20 crores as predeposit - HC
Note: It is a system-generated summary and is for quick reference only.