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...
Undisclosed Income - it is the director of the company who had utilized his undisclosed income for and on behalf of the assessee. - Addition could not be made in the hands of assessee.... - HC
Undisclosed Income - it is the director of the company who had utilized his undisclosed income for and on behalf of the assessee. - Addition could not be made in the hands of assessee.... - HC
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