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...
Claim of interest on belated refund - refund claim was filed on 29-5-2007 before the original authority and therefore, the interest has to be paid calculating 3 months from that date - AT
Claim of interest on belated refund - refund claim was filed on 29-5-2007 before the original authority and therefore, the interest has to be paid calculating 3 months from that date - AT
Note: It is a system-generated summary and is for quick reference only.