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...
Income from house property shall be computed after making the deductions of municipal taxes paid, a sum equal to 30% of annual value and the amount of interest payable on borrowed capital - Other expenses not deductible - sections 23 & 24 - AT
Income from house property shall be computed after making the deductions of municipal taxes paid, a sum equal to 30% of annual value and the amount of interest payable on borrowed capital - Other expenses not deductible - sections 23 & 24 - AT
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