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...
Income from house property - it is for the assessee to establish that the property was intended to be let and it remained vacant in the absence of it being occupied by a tenant. - no vacancy allowance - AT
Income from house property - it is for the assessee to establish that the property was intended to be let and it remained vacant in the absence of it being occupied by a tenant. - no vacancy allowance - AT
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