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...
Place of provision of service - the service received by the employee of the assessee at New York, cannot be said to be service rendered from America or outside India and received by the assessee in India - AT
Place of provision of service - the service received by the employee of the assessee at New York, cannot be said to be service rendered from America or outside India and received by the assessee in India - AT
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