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...
Allowable busniss expenses - expenditure incurred towards appointment of faculty doctor or assessee’s consultant doctor in a medical conference, out of conference expenses - these life saving devices necessary for the well-being of the society as a whole and it is in the interest of the patients that the doctors are trained.
Allowable busniss expenses - expenditure incurred towards appointment of faculty doctor or assessee’s consultant doctor in a medical conference, out of conference expenses - these life saving devices necessary for the well-being of the society as a whole and it is in the interest of the patients that the doctors are trained.
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