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...
Power to transfer cases - We do not see what difficulty he would have, if the assessee’s account, of which he is the Managing Director, is also processed at the same time where his individual and his wife is processed. - HC
Power to transfer cases - We do not see what difficulty he would have, if the assessee’s account, of which he is the Managing Director, is also processed at the same time where his individual and his wife is processed. - HC
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