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...
Recall of order - Rectification of mistake apparent on record -when law changed by the reasons that High Court has decided the issue in favour of the assessee, then it is a matter of rectification - AT
Recall of order - Rectification of mistake apparent on record -when law changed by the reasons that High Court has decided the issue in favour of the assessee, then it is a matter of rectification - AT
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