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...
Stay of demand - SEBI had noticed several disturbing features in Petitioner's activity of buying and selling derivatives - the loss as claimed by the Petitioner for set off, is not genuine - Petitioner can not avoid recovery of tax by offering to pay a mere 20% of the disputed amount - directed to deposit 50% disputed tax
Stay of demand - SEBI had noticed several disturbing features in Petitioner's activity of buying and selling derivatives - the loss as claimed by the Petitioner for set off, is not genuine - Petitioner can not avoid recovery of tax by offering to pay a mere 20% of the disputed amount - directed to deposit 50% disputed tax
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