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...
Business Support Service - appellant had been collecting the Bus Adda Fee - appellants were under the bona fide belief that the bus adda fee was not liable to service tax - prima facie case is in favor of assessee on this ground - AT
Business Support Service - appellant had been collecting the Bus Adda Fee - appellants were under the bona fide belief that the bus adda fee was not liable to service tax - prima facie case is in favor of assessee on this ground - AT
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