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...
While computing the profits of the said unit, the turnover of other 10A units cannot be added to arrive at the total turnover of the business as stipulated under Sub Section (3) of Section 80HHE - HC
While computing the profits of the said unit, the turnover of other 10A units cannot be added to arrive at the total turnover of the business as stipulated under Sub Section (3) of Section 80HHE - HC
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