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...
Exemption from sales tax - Entitlement certificate - backward area - Vires of notification - the fundamental and underlying difference between the two schemes and the two modes is the factor and which has weighed with the State - No reason to interfere with the impugned Notifications - HC
Exemption from sales tax - Entitlement certificate - backward area - Vires of notification - the fundamental and underlying difference between the two schemes and the two modes is the factor and which has weighed with the State - No reason to interfere with the impugned Notifications - HC
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