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...
Taxability of share of income from AOP u/s 115JB - Book Profit - when the share of AOP was not taxable under the normal provision of the Income Tax Act than it cannot be brought to be taxed under MAT
Taxability of share of income from AOP u/s 115JB - Book Profit - when the share of AOP was not taxable under the normal provision of the Income Tax Act than it cannot be brought to be taxed under MAT
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