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...
The balance consideration out of slump sale consideration after adjusting the value of asset and liabilities is, the value of goodwill in the hands of the assessee, which is intangible assets, on which the assessee is eligible to claim the depreciation - AT
The balance consideration out of slump sale consideration after adjusting the value of asset and liabilities is, the value of goodwill in the hands of the assessee, which is intangible assets, on which the assessee is eligible to claim the depreciation - AT
Note: It is a system-generated summary and is for quick reference only.
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