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...
Since the investment of its funds in the equity shares of a company incorporated outside India was made in violation of statutory provision, the assessee-institution is not entitled for approval under Section 10(23C)(vi) - AT
Since the investment of its funds in the equity shares of a company incorporated outside India was made in violation of statutory provision, the assessee-institution is not entitled for approval under Section 10(23C)(vi) - AT
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