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...
Non-payment of professional fee/retainership fee bills of empanelled lawyers - The fact that the Petitioner was forced to approach this Court is extremely unfortunate. Though the professional bills of the Petitioner are stated to have now been cleared, his retainership fee is still not being paid. Since there is no dispute on the factum that retainership fee is to be paid, this Court directs the GNCTD to clear the pending retainership payments to the Petitioner within one month from today. - HC
Non-payment of professional fee/retainership fee bills of empanelled lawyers - The fact that the Petitioner was forced to approach this Court is extremely unfortunate. Though the professional bills of the Petitioner are stated to have now been cleared, his retainership fee is still not being paid. Since there is no dispute on the factum that retainership fee is to be paid, this Court directs the GNCTD to clear the pending retainership payments to the Petitioner within one month from today. - HC
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