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...
Excise duty paid under protest is eligible for deduction u/s 43B - the amount received towards reimbursement of excise duty from its distributor is a trading receipt which is taxable under the provisions of Section 41
Excise duty paid under protest is eligible for deduction u/s 43B - the amount received towards reimbursement of excise duty from its distributor is a trading receipt which is taxable under the provisions of Section 41
Note: It is a system-generated summary and is for quick reference only.