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...
Management Consultancy Service - 65(105)(r) - If a person does the activity of collecting of debts of a company that person cannot be considered to be doing management consultancy service though debt collection is a responsibility of the management. - AT
Management Consultancy Service - 65(105)(r) - If a person does the activity of collecting of debts of a company that person cannot be considered to be doing management consultancy service though debt collection is a responsibility of the management. - AT
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