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...
Assessment of high value transactions - Government Representative Cell (GR Cell) to represent the case before the AO before adjudicating the case - it cannot be said that there is any external interference in exercise of quasi judicial functions by the AO - HC upheld the validity
Assessment of high value transactions - Government Representative Cell (GR Cell) to represent the case before the AO before adjudicating the case - it cannot be said that there is any external interference in exercise of quasi judicial functions by the AO - HC upheld the validity
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