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...
Addition u/s 41(1) - waiver of sales tax liability - the assessee following mercantile system of accounting must surrender the benefit when the right is accrued and cannot wait for the actual repayment- HC
Addition u/s 41(1) - waiver of sales tax liability - the assessee following mercantile system of accounting must surrender the benefit when the right is accrued and cannot wait for the actual repayment- HC
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