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...
The appellant had collected service tax which it was not required to collect in law. The appellant, therefore has to forthwith pay the amount so collected to the credit of the Central Government. - Revenue may proceed to recover interest.
The appellant had collected service tax which it was not required to collect in law. The appellant, therefore has to forthwith pay the amount so collected to the credit of the Central Government. - Revenue may proceed to recover interest.
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