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...
Refund claim - in terms of Notification No.41/2007-ST - Conditions regarding existence of written agreement and accreditation of service provider in respect of cleaning services and written agreement and invoice to contain the details of export goods in respect of technical testing required to be fulfilled to claim refund - AT
Refund claim - in terms of Notification No.41/2007-ST - Conditions regarding existence of written agreement and accreditation of service provider in respect of cleaning services and written agreement and invoice to contain the details of export goods in respect of technical testing required to be fulfilled to claim refund - AT
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