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 on account of purchase of data packages on the ground that the same amounts to deferred revenue expenditure - when the incurrence of such expenses are admittedly of revenue nature, the same cannot be considered as deferred revenue expenditure.
Addition on account of purchase of data packages on the ground that the same amounts to deferred revenue expenditure - when the incurrence of such expenses are admittedly of revenue nature, the same cannot be considered as deferred revenue expenditure.
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