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...
Arbitration - Section 16(1)(a) provides that an arbitration clause which forms part of the contract shall be treated as an agreement independent of the other terms of the contract - even on the termination of the agreement/contract, the arbitration agreement would still survive - SC
Arbitration - Section 16(1)(a) provides that an arbitration clause which forms part of the contract shall be treated as an agreement independent of the other terms of the contract - even on the termination of the agreement/contract, the arbitration agreement would still survive - SC
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