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...
The fine distinction between "detention" and "seizure" of the goods, if any, was lost, as the authorities chose not to release the goods in derogation of its own circular dated 04.01.2011 - HC
The fine distinction between "detention" and "seizure" of the goods, if any, was lost, as the authorities chose not to release the goods in derogation of its own circular dated 04.01.2011 - HC
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