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...
Demand of interest - provisional assessment was ordered at the request of the appellants and it was made clear that appellants would be required to pay the interest from the due date to the date of payment - AT
Demand of interest - provisional assessment was ordered at the request of the appellants and it was made clear that appellants would be required to pay the interest from the due date to the date of payment - AT
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