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...
Denial of refund claim - Franchise service - interest paid by the appellant does not tally with the calculation as per the appellate order - adjudicating authority has erred in rejecting the refund claim of ₹ 97,520/- on the ground of mismatch. - AT
Denial of refund claim - Franchise service - interest paid by the appellant does not tally with the calculation as per the appellate order - adjudicating authority has erred in rejecting the refund claim of ₹ 97,520/- on the ground of mismatch. - AT
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