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...
Business Auxiliary Services - Whether anchoring in TV show was a promotional activity for the promotion of service which the TV channel provided so as to make the service taxable under BAS? - if the show cause notice has not called upon the appellant to submit any reply on this aspect of the demand, the said demand could not have been confirmed. - AT
Business Auxiliary Services - Whether anchoring in TV show was a promotional activity for the promotion of service which the TV channel provided so as to make the service taxable under BAS? - if the show cause notice has not called upon the appellant to submit any reply on this aspect of the demand, the said demand could not have been confirmed. - AT
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