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...
Addition in respect to labour expenses and piece work charges - adhoc estimated addition - genuineness of labour expenses - cash payments - Assessee's profits have not been rejected. The profit shown by the assessee during the current year is better than that disclosed in earlier year. - Claim of expenses allowed.
Addition in respect to labour expenses and piece work charges - adhoc estimated addition - genuineness of labour expenses - cash payments - Assessee's profits have not been rejected. The profit shown by the assessee during the current year is better than that disclosed in earlier year. - Claim of expenses allowed.
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