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...
Provisional attachment of petitioner's Bank Accounts - Section 83 - every provisional attachment shall cease to have effect after expiry of period of one year from the date of attachment order - In the present case the order of attachment was passed more than a year back and would therefore be ceased to be effective upon completion of period of one year. - HC
Provisional attachment of petitioner's Bank Accounts - Section 83 - every provisional attachment shall cease to have effect after expiry of period of one year from the date of attachment order - In the present case the order of attachment was passed more than a year back and would therefore be ceased to be effective upon completion of period of one year. - HC
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