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...
Notification No 6/2006 grants exemption only to sports goods - goods being sports requisite are not covered - continuous synthetic surface used for covering floors for indoor games cannot be held to be a sports goods - AT
Notification No 6/2006 grants exemption only to sports goods - goods being sports requisite are not covered - continuous synthetic surface used for covering floors for indoor games cannot be held to be a sports goods - AT
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