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...
Payment of interest u/s 244A for the delay caused by the assessee for correcting the TDS certificates - review of judgment - the Commissioner of Income Tax had denied the grant of interest on specific grounds which had been indicated in the order itself - HC refused to review the decision
Payment of interest u/s 244A for the delay caused by the assessee for correcting the TDS certificates - review of judgment - the Commissioner of Income Tax had denied the grant of interest on specific grounds which had been indicated in the order itself - HC refused to review the decision
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