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...
The amounts collected during the impugned period on a service which was not then a ‘taxable service’, cannot be sought to be recovered under the erstwhile provisions of Section 11D ibid when the sub-section (1A) thereof was not even inserted.
The amounts collected during the impugned period on a service which was not then a ‘taxable service’, cannot be sought to be recovered under the erstwhile provisions of Section 11D ibid when the sub-section (1A) thereof was not even inserted.
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