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...
Penalty u/section 272A(1)(c) - non-compliance to provisions of section 131(1) - failure to submit information - The conduct of the assessee in the instant case is not at all bona-fide - levy of penalty confirmed.
Penalty u/section 272A(1)(c) - non-compliance to provisions of section 131(1) - failure to submit information - The conduct of the assessee in the instant case is not at all bona-fide - levy of penalty confirmed.
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