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...
Gain on sale of land - business income or long term capital gain - Authorities below were not justified in making or confirming the addition in the hands of the assessee under the head `Capital gains’ as well as `Profits and gains from business or profession’
Gain on sale of land - business income or long term capital gain - Authorities below were not justified in making or confirming the addition in the hands of the assessee under the head `Capital gains’ as well as `Profits and gains from business or profession’
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