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...
Cenvat credit in respect of input services namely, errection, commissioning and installation, man-power recruitment and civil construction, used in the employees staff colony, canteen and residence of the Executive Director of the Company - activities/ services are not covered in any of the services mentioned after the word ‘such as’ – Cenvat Credit not allowed- AT
Cenvat credit in respect of input services namely, errection, commissioning and installation, man-power recruitment and civil construction, used in the employees staff colony, canteen and residence of the Executive Director of the Company - activities/ services are not covered in any of the services mentioned after the word ‘such as’ – Cenvat Credit not allowed- AT
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