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...
Revocation of CHA License – It is true that there is no power in such authorities to enforce attendance of persons being passengers, giving statement, but if their presence cannot be secured, their evidence has to be discarded - AT
Revocation of CHA License – It is true that there is no power in such authorities to enforce attendance of persons being passengers, giving statement, but if their presence cannot be secured, their evidence has to be discarded - AT
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