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...
Rectification of mistake in GST TRAN-1 of the petitioner’s declaration - transitional credit - matter is remitted back to the GST Council to reconsider the case of petitioner taking into consideration the ratio of decisions of various High Courts mentioned in order.
Rectification of mistake in GST TRAN-1 of the petitioner’s declaration - transitional credit - matter is remitted back to the GST Council to reconsider the case of petitioner taking into consideration the ratio of decisions of various High Courts mentioned in order.
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