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...
Grant of registration U/s 12AA - there is no pension scheme flouted by any of the statutory bodies for the benefit of the lawyers’ community. In our view, the useful and public purpose would be served if the registration is granted to the assessee as sought by it. - AT
Grant of registration U/s 12AA - there is no pension scheme flouted by any of the statutory bodies for the benefit of the lawyers’ community. In our view, the useful and public purpose would be served if the registration is granted to the assessee as sought by it. - AT
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