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...
Apportionment of expenses to determine the Foreign Income for the purposes of deduction u/s 80-O - method of apportionment of expenses between domestic business and income from foreign commission is clearly unacceptable - HC
Apportionment of expenses to determine the Foreign Income for the purposes of deduction u/s 80-O - method of apportionment of expenses between domestic business and income from foreign commission is clearly unacceptable - HC
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