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...
Nature of currency counting machine - exemption from entry tax - If two views are possible and if the appellate authority or the assessing authority has adopted a particular view, it is not open to the Revisional Authority to substitute his reasoning and interfere with the orders - HC
Nature of currency counting machine - exemption from entry tax - If two views are possible and if the appellate authority or the assessing authority has adopted a particular view, it is not open to the Revisional Authority to substitute his reasoning and interfere with the orders - HC
Note: It is a system-generated summary and is for quick reference only.