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...
Service provided by one division to another - GTA service - From the SCN, it is apparent that the ground of demand was that the Appellant has taken trucks from trucking division and there was no demand on the ground of trucks taken from third party - the demands has been confirmed beyond the scope of SCN and hence not sustainable - AT
Service provided by one division to another - GTA service - From the SCN, it is apparent that the ground of demand was that the Appellant has taken trucks from trucking division and there was no demand on the ground of trucks taken from third party - the demands has been confirmed beyond the scope of SCN and hence not sustainable - AT
Note: It is a system-generated summary and is for quick reference only.