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...
Sale of agricultural land - The photographs depicts that the land was not used for cultivating agriculture crops, as it contains boulders and wild grass appears to be grown on the land - AO to re-verify the facts and documents - AT
Sale of agricultural land - The photographs depicts that the land was not used for cultivating agriculture crops, as it contains boulders and wild grass appears to be grown on the land - AO to re-verify the facts and documents - AT
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