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...
Disallowance made towards brokerage charges paid on purchase of land - There is no basis for arbitrarily restricting the same based on suspicions to the extent of 2% as opposed to the claim of 2.8% - claim allowed - AT
Disallowance made towards brokerage charges paid on purchase of land - There is no basis for arbitrarily restricting the same based on suspicions to the extent of 2% as opposed to the claim of 2.8% - claim allowed - AT
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