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...
Deduction u/s 80HHF -the interest income had been rightly treated as business income and 90% of the same had been rightly deducted by the AO from profit of business in the original assessment .... - AT
Deduction u/s 80HHF -the interest income had been rightly treated as business income and 90% of the same had been rightly deducted by the AO from profit of business in the original assessment .... - AT
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