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...
Order sanctioning refund - Payment order - amount of refund same shall be electronically credited to bank accounts of the applicant on the basis of "a consolidated payment advice" from the date of notified. - Rule 92 of the Central Goods and Services Tax Rules, 2017
Order sanctioning refund - Payment order - amount of refund same shall be electronically credited to bank accounts of the applicant on the basis of "a consolidated payment advice" from the date of notified. - Rule 92 of the Central Goods and Services Tax Rules, 2017
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