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...
Claim of the petitioning creditor on account of dues from its distribution agent - dues accepted in emails - Yet, on the basis of the mail exchanged at the relevant time, the exact quantum of the company's indebtedness to the petitioner cannot be assessed. - HC
Claim of the petitioning creditor on account of dues from its distribution agent - dues accepted in emails - Yet, on the basis of the mail exchanged at the relevant time, the exact quantum of the company's indebtedness to the petitioner cannot be assessed. - HC
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