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...
Disallowance of CWC-NSEZ expenses and freight and forwarding expenses - no disallowance can be made merely on the estimate or ad-hoc basis, without pointing out any specific defects in the books of accounts or vouchers. - AT
Disallowance of CWC-NSEZ expenses and freight and forwarding expenses - no disallowance can be made merely on the estimate or ad-hoc basis, without pointing out any specific defects in the books of accounts or vouchers. - AT
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