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...
Consideration of the ‘Resolution Plan’ submitted by ‘JSW Steel’ - not expressing any opinion as to how the P & H High Court can pass an order, which has no territorial jurisdiction over Delhi, where Pr. Bench of NCLT, New Delhi is situated - directed the Adjudicating Authority to decide the case on merit in accordance with law uninfluenced by any order except the decision of this NCLAT and the Supreme Court
Consideration of the ‘Resolution Plan’ submitted by ‘JSW Steel’ - not expressing any opinion as to how the P & H High Court can pass an order, which has no territorial jurisdiction over Delhi, where Pr. Bench of NCLT, New Delhi is situated - directed the Adjudicating Authority to decide the case on merit in accordance with law uninfluenced by any order except the decision of this NCLAT and the Supreme Court
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