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 support service - allowing Indian Railways to use the said Railways Lines of Konkan Railway including signals and systems for transportation of Goods and passengers - both the appellant and Indian Railways are not separate entities, it is thus held that the Appellant’s case is also covered by Board’s Circular No.109/3/2009-S.T. - Demand set aside - AT
Business support service - allowing Indian Railways to use the said Railways Lines of Konkan Railway including signals and systems for transportation of Goods and passengers - both the appellant and Indian Railways are not separate entities, it is thus held that the Appellant’s case is also covered by Board’s Circular No.109/3/2009-S.T. - Demand set aside - AT
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