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...
Claim for registration u/s 12AA - Bye-laws of the Trust is not having any provision in relation to disbursement of balance funds in the eventuality of the dissolution of Trust - the situation contemplated by the CIT(E), has now taken care of in any way u/s 115(TD)(c) - registration cannot be denied merely on the basis of future event which is uncertain - HC
Claim for registration u/s 12AA - Bye-laws of the Trust is not having any provision in relation to disbursement of balance funds in the eventuality of the dissolution of Trust - the situation contemplated by the CIT(E), has now taken care of in any way u/s 115(TD)(c) - registration cannot be denied merely on the basis of future event which is uncertain - HC
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