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...
Works Contract - rate of tax - construction of a petrol bunk - transfer of right in insulation material - whatever material was utilized should be treated as a composite contract and the artificial splitting by the Assessing Officer is uncalled for.
Works Contract - rate of tax - construction of a petrol bunk - transfer of right in insulation material - whatever material was utilized should be treated as a composite contract and the artificial splitting by the Assessing Officer is uncalled for.
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