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...
Grant of registration u/s 12A (a) - charitable activities - urban development authority engaged in the object of "advancement of any other object of general public utility‟ - it is apparent that the activities of the assessee has "profit motive" and therefore it is carrying on the business.
Grant of registration u/s 12A (a) - charitable activities - urban development authority engaged in the object of "advancement of any other object of general public utility‟ - it is apparent that the activities of the assessee has "profit motive" and therefore it is carrying on the business.
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