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 income - Though the assessee has financial service as an ancillary object to its main object, such activity is not the main business activity of the assessee - AO was right in treating interest income under the head ‘Income from other sources’ - AT
Nature of income - Though the assessee has financial service as an ancillary object to its main object, such activity is not the main business activity of the assessee - AO was right in treating interest income under the head ‘Income from other sources’ - AT
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