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...
Interest on delayed claim - The period of three months as mentioned in Section 11BB is to reckon from the date of application as was filed u/s 11(1) and not from the application as was filed after the order of refund
Interest on delayed claim - The period of three months as mentioned in Section 11BB is to reckon from the date of application as was filed u/s 11(1) and not from the application as was filed after the order of refund
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