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...
BAS - booking of luggage on behalf of the bus owners - Since the bus owners are clients of the appellant, on whose behalf booking of luggage was made, the same should fall under the taxable category of “Business Auxiliary Service. - AT
BAS - booking of luggage on behalf of the bus owners - Since the bus owners are clients of the appellant, on whose behalf booking of luggage was made, the same should fall under the taxable category of “Business Auxiliary Service. - AT
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