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...
Reopening of assessment - Undisclosed long term capital gain - the ld CIT(A) was not correct and right in granting relief to the assessee ignoring the vital self speaking evidence showing cash payment by the purchaser to the seller assessee and his co owner out of which assessee received 50% amount in cash. - AT
Reopening of assessment - Undisclosed long term capital gain - the ld CIT(A) was not correct and right in granting relief to the assessee ignoring the vital self speaking evidence showing cash payment by the purchaser to the seller assessee and his co owner out of which assessee received 50% amount in cash. - AT
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