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...
Whether hiring of ambulance does not fall under the ambit of Service Tax as ‘Rent-a-Cab’ service - ambulances are not meant for carrying passengers on hire and hence question of levy does not arise - AT
Whether hiring of ambulance does not fall under the ambit of Service Tax as ‘Rent-a-Cab’ service - ambulances are not meant for carrying passengers on hire and hence question of levy does not arise - AT
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