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...
Validity of notice u/s 143(2) - Invalid return - period of limitation - once the defects are removed within the time permitted by the department, the same would relate back to the original date of filing of the return. In the result, impugned notice is set aside
Validity of notice u/s 143(2) - Invalid return - period of limitation - once the defects are removed within the time permitted by the department, the same would relate back to the original date of filing of the return. In the result, impugned notice is set aside
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