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...
Condonation of delay in filing petition - The remarks of the Commissioner on the condonation application would not amount to rejection of the condonation application in absence of any order to such effect - order quashed and set aside
Condonation of delay in filing petition - The remarks of the Commissioner on the condonation application would not amount to rejection of the condonation application in absence of any order to such effect - order quashed and set aside
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