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...
Industrial or Commercial Construction Services - benefit of abatement @67% - non inclusion of value of free of cost material supplied by the principle - Judicial discipline demands that the Adjudicating Authority should follow the pronouncements made by the higher judicial forums without any reservations - AT
Industrial or Commercial Construction Services - benefit of abatement @67% - non inclusion of value of free of cost material supplied by the principle - Judicial discipline demands that the Adjudicating Authority should follow the pronouncements made by the higher judicial forums without any reservations - AT
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