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...
Proceedings for recovery u/s 179 - before the issue of interpretation of the word 'Tax due' can be decided, the factual aspect of the amount due on account of tax and interest from the defaulting company has to be ascertained - HC
Proceedings for recovery u/s 179 - before the issue of interpretation of the word 'Tax due' can be decided, the factual aspect of the amount due on account of tax and interest from the defaulting company has to be ascertained - HC
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