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...
Unexplained credits – difference in bank balance as per books of accounts vs bank balance as per bank statement treated as unexplained credit – there is no basis whatsoever for making any addition under these circumstances u/s.68 of the Act.... - AT
Unexplained credits – difference in bank balance as per books of accounts vs bank balance as per bank statement treated as unexplained credit – there is no basis whatsoever for making any addition under these circumstances u/s.68 of the Act.... - AT
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