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...
Initiation of CIRP - It is true that the ‘Corporate Debtor’ had taken guarantee but the said guarantee was not invoked in favour of the Appellant - Appellant make exercise its right since the ‘Moratorium’ period having come to an end - The ‘Resolution Professional’ has rightly not accepted the claim of the Appellant
Initiation of CIRP - It is true that the ‘Corporate Debtor’ had taken guarantee but the said guarantee was not invoked in favour of the Appellant - Appellant make exercise its right since the ‘Moratorium’ period having come to an end - The ‘Resolution Professional’ has rightly not accepted the claim of the Appellant
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