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...
Classification - cleaning of coaches and toilets of certain trains and supply of bed rolls to the passengers of ACs coaches - authority has traveled beyond the scope of show cause notice which is not permissible - AT
Classification - cleaning of coaches and toilets of certain trains and supply of bed rolls to the passengers of ACs coaches - authority has traveled beyond the scope of show cause notice which is not permissible - AT
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