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...
Input tax credit - purchase of Generator sets and its parts which are capital goods and used in the generation of electricity - as the same is available in terms of the clarification issued by the department itself, credit allowed.
Input tax credit - purchase of Generator sets and its parts which are capital goods and used in the generation of electricity - as the same is available in terms of the clarification issued by the department itself, credit allowed.
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