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...
Liquidation - expiry of lime limit of 270 days for resolution - the ‘Resolution Plan’ under I&B Code was not submitted within time and therefore, the ‘Committee of Creditors’ declined to consider the same - the Adjudicating Authority having ordered for liquidation, it cannot be held to be illegal
Liquidation - expiry of lime limit of 270 days for resolution - the ‘Resolution Plan’ under I&B Code was not submitted within time and therefore, the ‘Committee of Creditors’ declined to consider the same - the Adjudicating Authority having ordered for liquidation, it cannot be held to be illegal
Note: It is a system-generated summary and is for quick reference only.