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...
Right to file appeal by director in individual capacity - assessment order casting liability upon the petitioner in terms of Section 179, making him co-extensively liable with the company Liability - It is open to the petitioner to file an appeal in his individual name
Right to file appeal by director in individual capacity - assessment order casting liability upon the petitioner in terms of Section 179, making him co-extensively liable with the company Liability - It is open to the petitioner to file an appeal in his individual name
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