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...
Classification of services - Renting of Immovable Property Service - revenue sharing agreement - Agreement to run, conduct and operate the three hotels together - a revenue sharing agreement by itself does not necessarily imply provision of service, unless service provider and service recipient relationship is established - agreement did not bring out any service provider and service recipient relationship - Demand set aside - AT
Classification of services - Renting of Immovable Property Service - revenue sharing agreement - Agreement to run, conduct and operate the three hotels together - a revenue sharing agreement by itself does not necessarily imply provision of service, unless service provider and service recipient relationship is established - agreement did not bring out any service provider and service recipient relationship - Demand set aside - AT
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