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...
Disallowance of excessive and unreasonable remuneration/salary paid to the directors - no comparable case was cited where salary for similar work having similar qualifications was paid at lower rate. It is also not brought on record that how and in what manner salary paid to the directors was excessive or not comparable with the market rates - AT
Disallowance of excessive and unreasonable remuneration/salary paid to the directors - no comparable case was cited where salary for similar work having similar qualifications was paid at lower rate. It is also not brought on record that how and in what manner salary paid to the directors was excessive or not comparable with the market rates - AT
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