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...
Benefit of section 44AE - If the assessee was having more trucks and for that reason, the assessee is not covered u/s 44AE then some evidence should have been brought on record by the AO to show that the assessee was having more trucks AT
Benefit of section 44AE - If the assessee was having more trucks and for that reason, the assessee is not covered u/s 44AE then some evidence should have been brought on record by the AO to show that the assessee was having more trucks AT
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