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...
Period of holding for determining whether the assessee has derived long-term capital gain or short-term capital gain - Giving possession of the movable property / shares as security does not mean the ownership of the assets will also get transferred in favour of the person from whom the assessee has taken the loan. - AT
Period of holding for determining whether the assessee has derived long-term capital gain or short-term capital gain - Giving possession of the movable property / shares as security does not mean the ownership of the assets will also get transferred in favour of the person from whom the assessee has taken the loan. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
