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...
Capital Gains - LTCG v/s STCG - sale of industrial sheds - date of allotment or date of registration is relevant for period of holding - if the assessee was enjoying the property under the provisions of the TP Act, it has to be considered the date of ownership from the date on which he was put in possession of the property - taxable as LTCG
Capital Gains - LTCG v/s STCG - sale of industrial sheds - date of allotment or date of registration is relevant for period of holding - if the assessee was enjoying the property under the provisions of the TP Act, it has to be considered the date of ownership from the date on which he was put in possession of the property - taxable as LTCG
Note: It is a system-generated summary and is for quick reference only.
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