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...
Computing capital gains u/s 50 - though the vesting of the title is mandatorily required for claim of depreciation u/s 32 - de hors ownership of an asset, is not necessary form part of the ‘block of assets’for determining the point of acquisition of the property in terms of Sec. 50(1)(iii)- acquired assets will also form part of block
Computing capital gains u/s 50 - though the vesting of the title is mandatorily required for claim of depreciation u/s 32 - de hors ownership of an asset, is not necessary form part of the ‘block of assets’for determining the point of acquisition of the property in terms of Sec. 50(1)(iii)- acquired assets will also form part of block
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