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...
Disallowance of stamp duty charges paid at the time of registration of rent agreement - the same were in the nature of revenue expenses in the absence of any capital asset coming into existence in the hands of the appellant company as such
Disallowance of stamp duty charges paid at the time of registration of rent agreement - the same were in the nature of revenue expenses in the absence of any capital asset coming into existence in the hands of the appellant company as such
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