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...
CENVAT Credit - Network services - Nexus with output service provided - The network services availed by the appellant to make its own mail/server functional having its integral connection to generate the output service is a tool for such output service. - AT
CENVAT Credit - Network services - Nexus with output service provided - The network services availed by the appellant to make its own mail/server functional having its integral connection to generate the output service is a tool for such output service. - AT
Note: It is a system-generated summary and is for quick reference only.