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...
Penalty u/s 271D – Sufficient cause as provided u/s 273B – It was a widespread, even if erroneous, belief that the provisions of Section 269 SS do not apply to the credit cooperative societies - no penalty - AT
Penalty u/s 271D – Sufficient cause as provided u/s 273B – It was a widespread, even if erroneous, belief that the provisions of Section 269 SS do not apply to the credit cooperative societies - no penalty - AT
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