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 erection, commissioning and installation services -Noticee themselves did not get themselves registered in time, did not get themselves registered for all the taxable services rendered by them and even after getting registered, had not disclosed the actual facts to the department. - stay granted equal to 50%. - AT
Service Tax on erection, commissioning and installation services -Noticee themselves did not get themselves registered in time, did not get themselves registered for all the taxable services rendered by them and even after getting registered, had not disclosed the actual facts to the department. - stay granted equal to 50%. - AT
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