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...
Reopening of assessment u/s 148 – Where there is even a modicum of enquiry on an issue arising during assessment proceeding under Section 143(3) of the Act, it shall follow that there has been formation of opinion - HC
Reopening of assessment u/s 148 – Where there is even a modicum of enquiry on an issue arising during assessment proceeding under Section 143(3) of the Act, it shall follow that there has been formation of opinion - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
