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...
Valuation of services - pure agent services - getting certain reimbursements on account of salaries paid to their employees engaged in the work of recovery - In view of the above decision of the Hon’ble Supreme Court for the period prior to 2015 the demand or service tax in respect of reimbursable expenses cannot be sustained - AT
Valuation of services - pure agent services - getting certain reimbursements on account of salaries paid to their employees engaged in the work of recovery - In view of the above decision of the Hon’ble Supreme Court for the period prior to 2015 the demand or service tax in respect of reimbursable expenses cannot be sustained - AT
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