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...
Additions of Bank deposits made u/s 68 - Once it is held that the impugned deposits may represent sales collection, then the question of estimation of profit would arise. - the provisions of sec. 44AF shall not have application in the facts and circumstances of the case. - AT
Additions of Bank deposits made u/s 68 - Once it is held that the impugned deposits may represent sales collection, then the question of estimation of profit would arise. - the provisions of sec. 44AF shall not have application in the facts and circumstances of the case. - AT
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