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 - merit of the case - It is not completely forbidden to have a cursory look and have a birds eye view qua merits of the matter while testing whether delay in a given case deserves to be condoned - this cannot be the sole determinant but one of the buttressing features in search of an answer to the question as to whether delay is condonable/can be condoned
Condonation of delay - merit of the case - It is not completely forbidden to have a cursory look and have a birds eye view qua merits of the matter while testing whether delay in a given case deserves to be condoned - this cannot be the sole determinant but one of the buttressing features in search of an answer to the question as to whether delay is condonable/can be condoned
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