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...
Royalty - whether royalty received by the appellants for providing technical knowhow for manufacture is liable to service tax under the category of “Intellectual Property service”? - Held No - AT
Royalty - whether royalty received by the appellants for providing technical knowhow for manufacture is liable to service tax under the category of “Intellectual Property service”? - Held No - AT
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