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 Compounding Order - The Tribunal in so many words has observed that there was no clear proposal in the show-cause notice with regard to imposition of the redemption fine and also in the order-in-original. The tribunal has observed that there is no crystallized demand of redemption fine against each of the noticee. - Revenue cannot demand the same now.
Validity of Compounding Order - The Tribunal in so many words has observed that there was no clear proposal in the show-cause notice with regard to imposition of the redemption fine and also in the order-in-original. The tribunal has observed that there is no crystallized demand of redemption fine against each of the noticee. - Revenue cannot demand the same now.
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