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...
Clarification on the question of liability to deduct tax at source arising out of the amended section 194A w.e.f 01.06.2015 - TDS on interest on payment of compensation awarded by the Motor Accident Claims Tribunals to the claimants - This Court would not act as advisory jurisdiction in abstract. - HC
Clarification on the question of liability to deduct tax at source arising out of the amended section 194A w.e.f 01.06.2015 - TDS on interest on payment of compensation awarded by the Motor Accident Claims Tribunals to the claimants - This Court would not act as advisory jurisdiction in abstract. - HC
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