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...
Restoration of appeal - appeal was dismissed for non-compliance with pre-deposit - the interests of justice would be met with if the appeal is restored at the stage of the first appellate authority by directing the petitioner to make a pre-deposit
Restoration of appeal - appeal was dismissed for non-compliance with pre-deposit - the interests of justice would be met with if the appeal is restored at the stage of the first appellate authority by directing the petitioner to make a pre-deposit
Note: It is a system-generated summary and is for quick reference only.