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...
Accrual of income - brokerage on new issue of shares (IPO) - double taxation - all the income earned at the first stage has to be treated as income of the assessee company. The doctrine of overriding title cannot be applied to the case of the assessee company. - AT
Accrual of income - brokerage on new issue of shares (IPO) - double taxation - all the income earned at the first stage has to be treated as income of the assessee company. The doctrine of overriding title cannot be applied to the case of the assessee company. - AT
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