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...
Reverse charge - remuneration paid to directors - even though the TDS was deducted under the head salaries and the director has shown the income as salary in his income tax return it would be liable to pay service tax under RCM since the condition of employer employee relationship is not satisfied
Reverse charge - remuneration paid to directors - even though the TDS was deducted under the head salaries and the director has shown the income as salary in his income tax return it would be liable to pay service tax under RCM since the condition of employer employee relationship is not satisfied
Note: It is a system-generated summary and is for quick reference only.