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 - Pure services provided by the applicant in the manner of Implementation Support Agency (ISA) Services under JAL JEEVAN MISSION (JJM) for PHE Department - the supply being provided by the supplier from its principle business place i.e. Bhopal to Union Territory of Ladakh is covered under under S.No. 3 of notification 12/2017-Central Tax Rate 28.06.17 and hence it is NIL rated. - AAR
Levy of GST - Pure services provided by the applicant in the manner of Implementation Support Agency (ISA) Services under JAL JEEVAN MISSION (JJM) for PHE Department - the supply being provided by the supplier from its principle business place i.e. Bhopal to Union Territory of Ladakh is covered under under S.No. 3 of notification 12/2017-Central Tax Rate 28.06.17 and hence it is NIL rated. - AAR
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