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...
Pure labour contract services - For construction of a civil structure or any other original works under PMAY - The exemption entry does not speak of contractor or sub-contractor but supply of pure services by way of construction under certain projects.
Pure labour contract services - For construction of a civil structure or any other original works under PMAY - The exemption entry does not speak of contractor or sub-contractor but supply of pure services by way of construction under certain projects.
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