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...
Refund of service tax - merger arrangement / scheme of amalgamation - who is eligible to claim refund - merged company or amalgamated / resulted company - appointed date and merger date is 01.04.2014 upon the scheme becoming effective - it is not effective from the date with certified copy of HC order filed with the ROC - AT
Refund of service tax - merger arrangement / scheme of amalgamation - who is eligible to claim refund - merged company or amalgamated / resulted company - appointed date and merger date is 01.04.2014 upon the scheme becoming effective - it is not effective from the date with certified copy of HC order filed with the ROC - AT
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