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...
Non-issuance of C-Forms - directed Petitioner make a representation to Commissioner of State tax for setting out its case/claim for the issuance of “C” Form on purchase of natural gas from Gujrat who will dispose the same in accordance with law within two weeks from the date of its representation - delay in opening of the online portal will not extend the time for the Commissioner to deal the application
Non-issuance of C-Forms - directed Petitioner make a representation to Commissioner of State tax for setting out its case/claim for the issuance of “C” Form on purchase of natural gas from Gujrat who will dispose the same in accordance with law within two weeks from the date of its representation - delay in opening of the online portal will not extend the time for the Commissioner to deal the application
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