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...
Cancellation of G.S.T. registration of the petitioner - contention of the learned senior counsel is that immediately on receipt of the said show cause notice, the petitioner had immediately taken necessary steps and have filed entire returns up till date - GST registration directed to be restored - HC
Cancellation of G.S.T. registration of the petitioner - contention of the learned senior counsel is that immediately on receipt of the said show cause notice, the petitioner had immediately taken necessary steps and have filed entire returns up till date - GST registration directed to be restored - HC
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