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...
Short payment of service tax on works contract service - challans were not in the name of the assessee- appellant - As the partnership firm has no service tax liability and the service tax amount in terms of the show cause notice was already deposited with the Government exchequer, it was not a case of tax evasion. - AT
Short payment of service tax on works contract service - challans were not in the name of the assessee- appellant - As the partnership firm has no service tax liability and the service tax amount in terms of the show cause notice was already deposited with the Government exchequer, it was not a case of tax evasion. - AT
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