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...
Rate of GST - construction services - Affordable Housing - The applicant’s case is covered under the tax rate of 12%, under Heading 9954 (Construction Services) - In case of other flats which have carpet area more than 60 sq.mtrs. the applicant would be required to pay GST at normal applicable rate.
Rate of GST - construction services - Affordable Housing - The applicant’s case is covered under the tax rate of 12%, under Heading 9954 (Construction Services) - In case of other flats which have carpet area more than 60 sq.mtrs. the applicant would be required to pay GST at normal applicable rate.
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