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...
Refund - The exemption available was not availed, which resulted in claim for refund later. Such claims are rightly covered under the provisions of Section 11B. - Refund beyond the prescribed period rejected - However interest on delayed refund to be granted - AT
Refund - The exemption available was not availed, which resulted in claim for refund later. Such claims are rightly covered under the provisions of Section 11B. - Refund beyond the prescribed period rejected - However interest on delayed refund to be granted - AT
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