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...
LTCG - exemption u/s 54F - At this point of time, it is not possible to verify the condition of the building and or to whether it was habitable at the time of its purchase. - benefit u/s 54F allowed - AT
LTCG - exemption u/s 54F - At this point of time, it is not possible to verify the condition of the building and or to whether it was habitable at the time of its purchase. - benefit u/s 54F allowed - AT
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