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...
Treatment to agriculture income - none of these two aspects were established by the assessee i.e. the ownership of the agricultural land in the hands of the assessee and the basis of computing agricultural income - additions confirmed - AT
Treatment to agriculture income - none of these two aspects were established by the assessee i.e. the ownership of the agricultural land in the hands of the assessee and the basis of computing agricultural income - additions confirmed - AT
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