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...
Availment of Cenvat credit before 01.04.2011 - Outdoor catering and rent a cab service provided to employees/officers of the company - the cost of input services that forms part of, the Cenvat credit availed in respect of outdoor catering service and rent a cab service is eligible as input services, hence Cenvat credit is available - AT
Availment of Cenvat credit before 01.04.2011 - Outdoor catering and rent a cab service provided to employees/officers of the company - the cost of input services that forms part of, the Cenvat credit availed in respect of outdoor catering service and rent a cab service is eligible as input services, hence Cenvat credit is available - AT
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