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...
Payment of agency fees - construction of toll rod / Noida DND fly over - Revenue expenditure or capital expenditure - activities of these agents during the post commissioning period - when the AO did not question these expenses for the earlier years, not justified to disallow for the current year - AT
Payment of agency fees - construction of toll rod / Noida DND fly over - Revenue expenditure or capital expenditure - activities of these agents during the post commissioning period - when the AO did not question these expenses for the earlier years, not justified to disallow for the current year - AT
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