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 Interest u/s. 80IB - audit report u/s 10CCB – Belated filed Audit Report under Rule 46A - the otherwise admissible claim of the assessee cannot be defeated for technical reason - AT
Disallowance of Interest u/s. 80IB - audit report u/s 10CCB – Belated filed Audit Report under Rule 46A - the otherwise admissible claim of the assessee cannot be defeated for technical reason - AT
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