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...
Stay of rececovery of demand - Capacity/status of a Assessee as Trust OR status of a Firm - the deposit would itself occasion undue hardship to the petitioner who are Trust created for the purpose of benefiting the employees. - Respondents directed to consider the Petitioner’s application under their status as a Trust and try to dispose of the matter preferably within a period of 4 months - HC
Stay of rececovery of demand - Capacity/status of a Assessee as Trust OR status of a Firm - the deposit would itself occasion undue hardship to the petitioner who are Trust created for the purpose of benefiting the employees. - Respondents directed to consider the Petitioner’s application under their status as a Trust and try to dispose of the matter preferably within a period of 4 months - HC
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