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 - Amount of refund (other than refund related to zero rated supply) u/s 54(5) to be paid in Cash or Re-credited to Credit Ledger as the case may be - Rule 92 of the Central Goods and Services Tax Rules, 2017 as amended
Order sanctioning refund - Amount of refund (other than refund related to zero rated supply) u/s 54(5) to be paid in Cash or Re-credited to Credit Ledger as the case may be - Rule 92 of the Central Goods and Services Tax Rules, 2017 as amended
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