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...
Nature of renting - commercial or residential - the building was let out to the appellant for residential use by one of its employees. Even if we consider that the said employee did attend to some personal office work from the said premises, the same will not make it use of premises other than the residence.
Nature of renting - commercial or residential - the building was let out to the appellant for residential use by one of its employees. Even if we consider that the said employee did attend to some personal office work from the said premises, the same will not make it use of premises other than the residence.
Note: It is a system-generated summary and is for quick reference only.