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...
Supply of tangible goods service - bunker-houses - appellant is claiming these are accommodations created at site. - there is no identified supply of bunker-houses as considered by the lower authorities - demand of service tax set aside - AT
Supply of tangible goods service - bunker-houses - appellant is claiming these are accommodations created at site. - there is no identified supply of bunker-houses as considered by the lower authorities - demand of service tax set aside - AT
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