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...
Adjustment of excess paid service tax against future liability - the matter remanded back to prove their claim that excess service tax was paid by them during the relevant period and the adjustment was admissible to them since not against written off bad debts.
Adjustment of excess paid service tax against future liability - the matter remanded back to prove their claim that excess service tax was paid by them during the relevant period and the adjustment was admissible to them since not against written off bad debts.
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