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...
Dishonor of Cheque - Merely because the petitioner has been accepted as an NRI by the income tax authorities does not mean that there would be no occasion for him to participate in or being responsible for the day-to-day affairs of the company accused.
Dishonor of Cheque - Merely because the petitioner has been accepted as an NRI by the income tax authorities does not mean that there would be no occasion for him to participate in or being responsible for the day-to-day affairs of the company accused.
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