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...
Eligibility to claim of deduction u/s 5F - even though the property was registered in the name of assessee’s wife and daughter in law the deduction as claimed by the assessee u/s 54F is to be allowed. - AT
Eligibility to claim of deduction u/s 5F - even though the property was registered in the name of assessee’s wife and daughter in law the deduction as claimed by the assessee u/s 54F is to be allowed. - AT
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