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...
Deduction u/s.10B - It is not necessary that every credit or receipt of the export business must arise directly from the export itself, for it to qualify for inclusion, and it would be suffice that the same arises in the course of the assessee's business. - AT
Deduction u/s.10B - It is not necessary that every credit or receipt of the export business must arise directly from the export itself, for it to qualify for inclusion, and it would be suffice that the same arises in the course of the assessee's business. - AT
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