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...
Validity of Settlement Commission Order - when the High Court set aside the order of the Settlement Commission, the matter had to be remanded to the Settlement Commission (Not Interim Board for Settlement) for re-consideration and re-determination of the undisclosed income, after giving an opportunity to both sides. - SC
Validity of Settlement Commission Order - when the High Court set aside the order of the Settlement Commission, the matter had to be remanded to the Settlement Commission (Not Interim Board for Settlement) for re-consideration and re-determination of the undisclosed income, after giving an opportunity to both sides. - SC
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