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...
Taxability of benefit or perquisite received from customers - section 28(iv) would not apply when the amount received is cash or is considered in terms of money - the phrase "whether convertible into money or not" would normally mean something else than money - AT
Taxability of benefit or perquisite received from customers - section 28(iv) would not apply when the amount received is cash or is considered in terms of money - the phrase "whether convertible into money or not" would normally mean something else than money - AT
Note: It is a system-generated summary and is for quick reference only.