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...
Accrual of income - advance received before commencement of professional work – additions made simply on the belief that no client would give money to an Advocate unless some work is done by that Advocate - matter remanded back - AT
Accrual of income - advance received before commencement of professional work – additions made simply on the belief that no client would give money to an Advocate unless some work is done by that Advocate - matter remanded back - AT
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