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...
Addition u/s 36 - the disallowance should be restricted to net interest paid on the overdraft amount in relation to payments made by the assessee on behalf of the specified persons under section 40A(2)(b) - AT
Addition u/s 36 - the disallowance should be restricted to net interest paid on the overdraft amount in relation to payments made by the assessee on behalf of the specified persons under section 40A(2)(b) - AT
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