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...
Imposition of penalty - revenue neutral situation - assessee paid the tax demand along with interest prior to the issuance of SCN itself - The penalty is imposable u/s 11-AC is a finding of fact arrived at by all the Authorities - penalty confirmed. - HC
Imposition of penalty - revenue neutral situation - assessee paid the tax demand along with interest prior to the issuance of SCN itself - The penalty is imposable u/s 11-AC is a finding of fact arrived at by all the Authorities - penalty confirmed. - HC
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