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...
Levy of GST - salary paid to Director of the company who is paid salary as per contract - Reverse charge mechanism (RCM) - the services rendered by the Director to the company for which consideration is paid to them in any head is liable to pay GST under RCM - Situation will remain same in case the Director also is a part time Director in other company also - AAR
Levy of GST - salary paid to Director of the company who is paid salary as per contract - Reverse charge mechanism (RCM) - the services rendered by the Director to the company for which consideration is paid to them in any head is liable to pay GST under RCM - Situation will remain same in case the Director also is a part time Director in other company also - AAR
Note: It is a system-generated summary and is for quick reference only.