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...
When the amounts, in question, being received by the appellant from the franchisees are for certain services being rendered by the appellant to the franchisees, it cannot be said that the same are additional consideration for sale. - AT
When the amounts, in question, being received by the appellant from the franchisees are for certain services being rendered by the appellant to the franchisees, it cannot be said that the same are additional consideration for sale. - AT
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