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...
Appeal before Commissioner (Appeals) - period of limitation - Post Master's report came favorable to the appellant. - However, the acknowledgement card would show the correct reference No and date - we cannot say that the letter issued by the Post Master is helpful to the appellant - appeal has been filed beyond the time limit - AT
Appeal before Commissioner (Appeals) - period of limitation - Post Master's report came favorable to the appellant. - However, the acknowledgement card would show the correct reference No and date - we cannot say that the letter issued by the Post Master is helpful to the appellant - appeal has been filed beyond the time limit - AT
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