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 - Administration fees - post connection fees - pre-connection fees - The issue of the exemption activities carried out by the applicant with reference to administration and Pre and Post connection charges towards supply of electricity is pending before Honorable Supreme Court of India - Since the matter is sub-judice therefore advance ruling on aforesaid issue cannot be given.
Levy of GST - Administration fees - post connection fees - pre-connection fees - The issue of the exemption activities carried out by the applicant with reference to administration and Pre and Post connection charges towards supply of electricity is pending before Honorable Supreme Court of India - Since the matter is sub-judice therefore advance ruling on aforesaid issue cannot be given.
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