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 expenses incurred for construction of buildings in leased out lands as capital expenditure - Lands taken on lease and constructions made thereon - HC directed the assessee to approach the Si-registrar for registration of documents.
Disallowance of expenses incurred for construction of buildings in leased out lands as capital expenditure - Lands taken on lease and constructions made thereon - HC directed the assessee to approach the Si-registrar for registration of documents.
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