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...
Exemption u/s 80G(5) - Whether the funds are properly applied or not, can be examined by the AO at the time of framing the assessment. - ITAT has erred in law in refusing exemption to the assessee u/s 80G(5) - HC
Exemption u/s 80G(5) - Whether the funds are properly applied or not, can be examined by the AO at the time of framing the assessment. - ITAT has erred in law in refusing exemption to the assessee u/s 80G(5) - HC
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