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...
Provision for gratuity and leave encashment – The liability would be an accrued liability and would not convert into a conditional one merely because the liability was to be discharged at a future date - HC
Provision for gratuity and leave encashment – The liability would be an accrued liability and would not convert into a conditional one merely because the liability was to be discharged at a future date - HC
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