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...
Validity of penalty u/s. 271-C - LTA exemption for TDS under head salary - Merely because the claim of the assessee has been rejected by the revenue authorities would not make the assessee liable for penalty.
Validity of penalty u/s. 271-C - LTA exemption for TDS under head salary - Merely because the claim of the assessee has been rejected by the revenue authorities would not make the assessee liable for penalty.
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