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 54 - Late registration of transfer documents - Capital gain from sale of flat in the Joint name of two assessee - membership of a co-operative society - assessee is entitled to exemption u/s.54. .... - AT
Deduction u/s 54 - Late registration of transfer documents - Capital gain from sale of flat in the Joint name of two assessee - membership of a co-operative society - assessee is entitled to exemption u/s.54. .... - AT
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