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...
Disallowance of expenses – there was no permanent closure of the business - even if the assessee was not able to restart the business there will be no use of any such loss carried forward – claim allowed - AT
Disallowance of expenses – there was no permanent closure of the business - even if the assessee was not able to restart the business there will be no use of any such loss carried forward – claim allowed - AT
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