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...
Income from Fit-Out Hire Charges - business income OR income from house property - nexus with fixture/feelings/equipments - assessee has disclosed all the materials before the AO and it is not an evasion of tax - there are two separate agreements and each terms have been expressed in the agreement - taxable as business income
Income from Fit-Out Hire Charges - business income OR income from house property - nexus with fixture/feelings/equipments - assessee has disclosed all the materials before the AO and it is not an evasion of tax - there are two separate agreements and each terms have been expressed in the agreement - taxable as business income
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