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...
Levy of GST - pure service - the leasing of land for construction of building for use as PMC Commissioner’s and PMC Mayor’s residences does not fall within the scope of Entry 2 of 12th Schedule to the Constitution of India relating to “Regulation of land-use and construction of buildings”
Levy of GST - pure service - the leasing of land for construction of building for use as PMC Commissioner’s and PMC Mayor’s residences does not fall within the scope of Entry 2 of 12th Schedule to the Constitution of India relating to “Regulation of land-use and construction of buildings”
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