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...
Dishonor of Cheque - rejection of prayer of the petitioner/appellant to lead additional evidence under section 391 of the Code of Criminal Procedure, 1973 - section 138 of the Negotiable Instruments Act, 1881 - In the case at hand, if the petitioner is allowed to lead the evidence, as proposed, it has the propensity to reopen the entire trial, partaking the character, the aspect of the date on which the subject cheque was payable. - HC
Dishonor of Cheque - rejection of prayer of the petitioner/appellant to lead additional evidence under section 391 of the Code of Criminal Procedure, 1973 - section 138 of the Negotiable Instruments Act, 1881 - In the case at hand, if the petitioner is allowed to lead the evidence, as proposed, it has the propensity to reopen the entire trial, partaking the character, the aspect of the date on which the subject cheque was payable. - HC
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