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...
Rejection of refund claim - N/N. 41/2007 - The time limit prescribed in notification issued from time to time is to supplement the provision of mere act - as the appellant has complied with condition of the notification. Therefore, merely on the ground of limitation refund cannot be rejected - AT
Rejection of refund claim - N/N. 41/2007 - The time limit prescribed in notification issued from time to time is to supplement the provision of mere act - as the appellant has complied with condition of the notification. Therefore, merely on the ground of limitation refund cannot be rejected - AT
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