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...
Liability of service tax has been confirmed on the basis of mere omission to give correct information is not suppression facts unless it was deliberate to stop the payment of duty - the Department was not entitled to invoke the extended period of limitation.
Liability of service tax has been confirmed on the basis of mere omission to give correct information is not suppression facts unless it was deliberate to stop the payment of duty - the Department was not entitled to invoke the extended period of limitation.
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