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...
Service tax on service of cargo handling - As per assessee the payments received were distributed among fellow labourers, who did the same job – Activity of the assessee did not constitute cargo handling service, since there was no loading or unloading from any vehicle or vessel involved - AT
Service tax on service of cargo handling - As per assessee the payments received were distributed among fellow labourers, who did the same job – Activity of the assessee did not constitute cargo handling service, since there was no loading or unloading from any vehicle or vessel involved - AT
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