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...
Place of provision of services - Classification of services - educational consultancy services for prospective students who aspire to study abroad and assist them in the form of logistical support in getting admission into foreign universities - he appellant cannot be called as intermediary.
Place of provision of services - Classification of services - educational consultancy services for prospective students who aspire to study abroad and assist them in the form of logistical support in getting admission into foreign universities - he appellant cannot be called as intermediary.
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