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...
Treatment of sales tax subsidy - the intention is not to increase the viability of the eligible units but to promote development of further industry and infrastructure in the region - a capital receipt not liable to tax. - AT
Treatment of sales tax subsidy - the intention is not to increase the viability of the eligible units but to promote development of further industry and infrastructure in the region - a capital receipt not liable to tax. - AT
Note: It is a system-generated summary and is for quick reference only.