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...
Addition u/s 68 - unexplained share capital - mere fact that its investor is an exempt assessee u/s 10(36) does not give the impugned share application money the colour of unexplained cash credits - AT
Addition u/s 68 - unexplained share capital - mere fact that its investor is an exempt assessee u/s 10(36) does not give the impugned share application money the colour of unexplained cash credits - AT
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