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...
Disallowance of exemption claim - sale of Maize - TNVAT - The exemption was a product based exemption and not user based exemption or an assessee based exemption - AO committed a jurisdictional error warranting interference by this Court - HC
Disallowance of exemption claim - sale of Maize - TNVAT - The exemption was a product based exemption and not user based exemption or an assessee based exemption - AO committed a jurisdictional error warranting interference by this Court - HC
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