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...
Rate of GST on services relating to setting up of solar power projects - 18% or 5% - Determination of value of services involved - GST Council has given clarity on specified Renewable Energy Projects that GST can be paid in terms of 70:30 ratio, for the goods and services - Appellate Authority directed to consider the issue afresh in terms of the above Circular. - HC
Rate of GST on services relating to setting up of solar power projects - 18% or 5% - Determination of value of services involved - GST Council has given clarity on specified Renewable Energy Projects that GST can be paid in terms of 70:30 ratio, for the goods and services - Appellate Authority directed to consider the issue afresh in terms of the above Circular. - HC
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