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...
Non-inclusion of demurrage charges – Valuation of closing stock – determination of correct profit would require proper valuation of inventories, both as at the beginning as well as the end of the relevant accounting period - AT
Non-inclusion of demurrage charges – Valuation of closing stock – determination of correct profit would require proper valuation of inventories, both as at the beginning as well as the end of the relevant accounting period - AT
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