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...
ESOP expenses u/s 37 of the Act - discount on issue of Employee Stock Option is an allowable deduction in computing the income under the head ‘Profit and gains of business or profession’ - AT
ESOP expenses u/s 37 of the Act - discount on issue of Employee Stock Option is an allowable deduction in computing the income under the head ‘Profit and gains of business or profession’ - AT
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