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...
Allowing interest pertaining to earlier financial years as part of the cost of acquisition under the head capital gain - the assessee is certainly entitled to include the interest amount at the time of computing capital gains u/s 48
Allowing interest pertaining to earlier financial years as part of the cost of acquisition under the head capital gain - the assessee is certainly entitled to include the interest amount at the time of computing capital gains u/s 48
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