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...
Interest u/s 201(1A) - delay in deposit of TDS - month is a period of 30 days OR British Calendar Month - for purpose of computation of interest payable u/s 201(1A)(ii) r.w. Rule 119A(b), month is to be interpreted as period of 30 days and not British Calendar Month
Interest u/s 201(1A) - delay in deposit of TDS - month is a period of 30 days OR British Calendar Month - for purpose of computation of interest payable u/s 201(1A)(ii) r.w. Rule 119A(b), month is to be interpreted as period of 30 days and not British Calendar Month
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