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...
Classification of services - Gas Connection Charges - the appellant is distributing gas to its customers through pipes and for this purpose, it has installed an equipment called SKID at the customers’ site. - They are, therefore, for the use of the appellant and are not for use by the customers. - cannot be treated as Supply of Tangible Goods - demand set aside - AT
Classification of services - Gas Connection Charges - the appellant is distributing gas to its customers through pipes and for this purpose, it has installed an equipment called SKID at the customers’ site. - They are, therefore, for the use of the appellant and are not for use by the customers. - cannot be treated as Supply of Tangible Goods - demand set aside - AT
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