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...
Relief on account of Computation of book profit by AO u/s 115JB(2)(vii) - for the first time the net worth has exceeded the accumulated losses during the impugned assessment year - benefit allowed - AT
Relief on account of Computation of book profit by AO u/s 115JB(2)(vii) - for the first time the net worth has exceeded the accumulated losses during the impugned assessment year - benefit allowed - AT
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