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...
The cutting of trees, leaving the stump as required by the condition imposed by the forest department is not for generating income out of the trees, but for felling of the wood for own consumption - it is not a case of business income - HC
The cutting of trees, leaving the stump as required by the condition imposed by the forest department is not for generating income out of the trees, but for felling of the wood for own consumption - it is not a case of business income - HC
Note: It is a system-generated summary and is for quick reference only.