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...
Dishonor of Cheque - insufficiency of funds - legally enforceable debt or not - the accused had discharged the onus of proving that the cheque was not received from her by the complainant in discharge of a debt or liability. Under the circumstances, the onus or burden had shifted on the complainant.
Dishonor of Cheque - insufficiency of funds - legally enforceable debt or not - the accused had discharged the onus of proving that the cheque was not received from her by the complainant in discharge of a debt or liability. Under the circumstances, the onus or burden had shifted on the complainant.
Note: It is a system-generated summary and is for quick reference only.
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