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...
Supply of services or not - amount recovered from the employees towards parental insurance premium payable to the insurance company - pure agent services or not - The recovery of premium amount from employee and subsequent deposit it with insurance company cannot be treated as supply of service in the course of furtherance of business.
Supply of services or not - amount recovered from the employees towards parental insurance premium payable to the insurance company - pure agent services or not - The recovery of premium amount from employee and subsequent deposit it with insurance company cannot be treated as supply of service in the course of furtherance of business.
Note: It is a system-generated summary and is for quick reference only.
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