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...
Valuation - Related person - only holding of share of 50% and selling of entire production by the appellants to M/s ITL is not enough to prove the mutuality of interest in the business of each other - AT
Valuation - Related person - only holding of share of 50% and selling of entire production by the appellants to M/s ITL is not enough to prove the mutuality of interest in the business of each other - AT
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