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...
Trust registered u/s 12A, 10(23(C) - application made for registration u/s 80G(5)(vi) – CIT could not deny the registration solely on the basis of one clause, which could not be acted upon in view of the restriction contained in other clauses..... - AT
Trust registered u/s 12A, 10(23(C) - application made for registration u/s 80G(5)(vi) – CIT could not deny the registration solely on the basis of one clause, which could not be acted upon in view of the restriction contained in other clauses..... - AT
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