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 69 as undisclosed income - the burden to prove the source and credibility of deposits and statement of the assessee - opportunity to discharge this burden has to be given to the assessee by the AO - Matter remanded back - AT
Addition u/s 69 as undisclosed income - the burden to prove the source and credibility of deposits and statement of the assessee - opportunity to discharge this burden has to be given to the assessee by the AO - Matter remanded back - AT
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