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...
Addition u/s 68 - justification for collection share premium - The onus on the assessee – it of course cannot be required to prove a negative, would depend on the facts and circumstances of the case - AT
Addition u/s 68 - justification for collection share premium - The onus on the assessee – it of course cannot be required to prove a negative, would depend on the facts and circumstances of the case - AT
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