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...
Advertising Agency Service - the appellant undertakes the activity of painting of different brands of tea in the walls of houses - the amount of rent should not form part of gross value under Section 67 of the Finance Act, 1994 for computation of the service tax liability - AT
Advertising Agency Service - the appellant undertakes the activity of painting of different brands of tea in the walls of houses - the amount of rent should not form part of gross value under Section 67 of the Finance Act, 1994 for computation of the service tax liability - AT
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