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...
Charging of fee u/s 234E - In the absence of any decision by the jurisdictional High Court, where there is difference of opinion between different High Courts on an issue, then the one in favour of assessee needs to be followed.
Charging of fee u/s 234E - In the absence of any decision by the jurisdictional High Court, where there is difference of opinion between different High Courts on an issue, then the one in favour of assessee needs to be followed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
