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...
Charitable activity - letting out of premises for Technical education to the trainees of Jet Airways, Tata Sky only and not to the public in general - It cannot be stated that the Assessee had undertaken any activity in the nature of commercial venture.
Charitable activity - letting out of premises for Technical education to the trainees of Jet Airways, Tata Sky only and not to the public in general - It cannot be stated that the Assessee had undertaken any activity in the nature of commercial venture.
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