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...
Interest of delayed refund - relevant date for calculation of such interest - deposit made during the period of investigation - The appellants are not entitled to claim interest on delay refund from the date of deposit till its realization
Interest of delayed refund - relevant date for calculation of such interest - deposit made during the period of investigation - The appellants are not entitled to claim interest on delay refund from the date of deposit till its realization
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