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...
Failure to furnish the details of outward supplies for any month/quarter in FORM GSTR-1 by the due date - in case where outward supplies is not Nil - late fee reduced to twenty-five rupees per day
Failure to furnish the details of outward supplies for any month/quarter in FORM GSTR-1 by the due date - in case where outward supplies is not Nil - late fee reduced to twenty-five rupees per day
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