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...
Ownership of trademark did not rest wholly or partly with the Assessee and the payment were of enduring benefit and capital is in nature and therefore it was neither allowable u/s 37(1) as Revenue expenditure nor qualified for depreciation u/s 32(1) - AT
Ownership of trademark did not rest wholly or partly with the Assessee and the payment were of enduring benefit and capital is in nature and therefore it was neither allowable u/s 37(1) as Revenue expenditure nor qualified for depreciation u/s 32(1) - AT
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