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...
Benefit of section 11 & 12 - conversion of loans to the corpus donations - these amounts having been accepted as genuine loans in the earlier years and having been accepted as corpus donations in the year under appeal, benefit of section 11(1)(d) cannot be denied.
Benefit of section 11 & 12 - conversion of loans to the corpus donations - these amounts having been accepted as genuine loans in the earlier years and having been accepted as corpus donations in the year under appeal, benefit of section 11(1)(d) cannot be denied.
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