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...
Refund claim - N/N. 41/2007-ST - when the appellant availed services provided by others, in the port or other specified services and produced the evidence of payment of service tax to such provider, the claim cannot be rejected on the ground of non-submission of proof of payment of service tax by the service provider to the Government.
Refund claim - N/N. 41/2007-ST - when the appellant availed services provided by others, in the port or other specified services and produced the evidence of payment of service tax to such provider, the claim cannot be rejected on the ground of non-submission of proof of payment of service tax by the service provider to the Government.
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