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...
The Assessing Officer made the addition on the basis of the statement made during the course of survey, despite the fact that the addition was not based upon any material found during the course of survey - No additions - HC
The Assessing Officer made the addition on the basis of the statement made during the course of survey, despite the fact that the addition was not based upon any material found during the course of survey - No additions - HC
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