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...
Exemption u/s 11 - donations received by the Appellant - it is clear that should there be any violation with regard to receipt of capitation fee, the AO could not have denied the benefit under Section 11 of the Act so long as the certificate is in force - HC
Exemption u/s 11 - donations received by the Appellant - it is clear that should there be any violation with regard to receipt of capitation fee, the AO could not have denied the benefit under Section 11 of the Act so long as the certificate is in force - HC
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