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...
Assessment of LTCG – determination of sales consideration – sale consideration cannot be taken on the basis of cost of construction to the developer - to be determined on the basis of FMV as on the date of development agreement - AT
Assessment of LTCG – determination of sales consideration – sale consideration cannot be taken on the basis of cost of construction to the developer - to be determined on the basis of FMV as on the date of development agreement - AT
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