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...
Provisions relating to a goods and services tax practitioner - person registered earlier as sales tax practitioner or tax return preparer - period of limitation for passing the examination increased from 12 months to 18 months - See GST Rule as amended.
Provisions relating to a goods and services tax practitioner - person registered earlier as sales tax practitioner or tax return preparer - period of limitation for passing the examination increased from 12 months to 18 months - See GST Rule as amended.
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