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...
Valuation - physician samples which are distributed free as part of marketing strategy, or as a gift or donation to doctors - the assessment cannot be done under Section 4(1)(a) and the assessment has to be done under Section 4(1)(b). The assessment cannot be done under Section 4A as the said goods are not marked with MRP - AT
Valuation - physician samples which are distributed free as part of marketing strategy, or as a gift or donation to doctors - the assessment cannot be done under Section 4(1)(a) and the assessment has to be done under Section 4(1)(b). The assessment cannot be done under Section 4A as the said goods are not marked with MRP - AT
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