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...
Interest on refund u/s 38(2) of the Gujarat Value Added Tax Act, 2003 – on plain reading of subsection (2) of Section 38 “order” includes provisional assessment order/ provisional refund order - HC
Interest on refund u/s 38(2) of the Gujarat Value Added Tax Act, 2003 – on plain reading of subsection (2) of Section 38 “order” includes provisional assessment order/ provisional refund order - HC
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