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...
The contention is that if the applicant is able to sell certain quantity of liquor, they are getting some discounts from their supplier and these discounts cannot be treated as income from BAS - pre-deposit waived .... - AT
The contention is that if the applicant is able to sell certain quantity of liquor, they are getting some discounts from their supplier and these discounts cannot be treated as income from BAS - pre-deposit waived .... - AT
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