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...
Claim of depreciation on the lump sum consideration paid for creation of client base as an intangible asset - Client creation cost is an intangible asset and is eligible for depreciation at 25% - AT
Claim of depreciation on the lump sum consideration paid for creation of client base as an intangible asset - Client creation cost is an intangible asset and is eligible for depreciation at 25% - AT
Note: It is a system-generated summary and is for quick reference only.