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...
Computation of capital gain - relevant date for stamp value - agreement to sell entered during the FY 2009-10 and got registered - Actual transfer took place during FY 2011-12 - The stamp duty valuation authority would not object payment of higher stamp duty at the end of the vendees. - No addition could be made.
Computation of capital gain - relevant date for stamp value - agreement to sell entered during the FY 2009-10 and got registered - Actual transfer took place during FY 2011-12 - The stamp duty valuation authority would not object payment of higher stamp duty at the end of the vendees. - No addition could be made.
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