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...
Levy of tax - GTA services - whether tax can be levied when consignment note was not issued? - appellant has paid the major portion of Service Tax along with interest prior to the issuance of Show Cause Notice - no penalty - AT
Levy of tax - GTA services - whether tax can be levied when consignment note was not issued? - appellant has paid the major portion of Service Tax along with interest prior to the issuance of Show Cause Notice - no penalty - AT
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