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...
Renting of Immovable Property service - collection of excess amounts from clients - deduction of the amount of the property tax - he appellants have not got the invoices reassessed for the revised value - It is possible that the clients would have taken the credit of service tax shown in the invoices - no relief to the assessee - AT
Renting of Immovable Property service - collection of excess amounts from clients - deduction of the amount of the property tax - he appellants have not got the invoices reassessed for the revised value - It is possible that the clients would have taken the credit of service tax shown in the invoices - no relief to the assessee - AT
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