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...
Classification of service - just because the storage period of free sale sugar had to be extended at the behest of Government of India - neither the sugar mills becomes `Storage and Warehouse keeper' nor the Government of India become their client - AT
Classification of service - just because the storage period of free sale sugar had to be extended at the behest of Government of India - neither the sugar mills becomes `Storage and Warehouse keeper' nor the Government of India become their client - AT
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