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...
Provision made for future expenses - Allowablity u/s 37(1) - complete details filed by the assessee to show that the expenditure in question was not contingent liability and on reference to these documents shows that projected future expenses as claimed by the assessee was reasonable - it was not proper on the part of the AO to have ignored these documents - allowable expenses
Provision made for future expenses - Allowablity u/s 37(1) - complete details filed by the assessee to show that the expenditure in question was not contingent liability and on reference to these documents shows that projected future expenses as claimed by the assessee was reasonable - it was not proper on the part of the AO to have ignored these documents - allowable expenses
Note: It is a system-generated summary and is for quick reference only.
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