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...
Non consideration of Compounding application - court earlier directed to consider the same - the demand notices which are issued without reference to judgment of this court cannot survive and accordingly set aside - no coercive proceedings against the petitioner and shall be deferred til the compounding applications are duly considered and disposed of
Non consideration of Compounding application - court earlier directed to consider the same - the demand notices which are issued without reference to judgment of this court cannot survive and accordingly set aside - no coercive proceedings against the petitioner and shall be deferred til the compounding applications are duly considered and disposed of
Note: It is a system-generated summary and is for quick reference only.