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...
Sale of apartment - agreement to sell the apartment - works contract - the petitioner does not become works contractor, unless there are materials to indicate that the petitioner had already entered into a contract with potential purchasers - HC
Sale of apartment - agreement to sell the apartment - works contract - the petitioner does not become works contractor, unless there are materials to indicate that the petitioner had already entered into a contract with potential purchasers - HC
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