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...
Service tax liability assessment - trainings exempt as commercial coaching service prior to 2010, taxable subsequently; works contract composition scheme benefit allowed; mandap keeper service demand upheld for normal period; foreign training service not taxable; scientific consultancy demand incorrect; grants-in-aid not taxable; extended period demand and penalties set aside, interest payable on revised demand.
Service tax liability assessment - trainings exempt as commercial coaching service prior to 2010, taxable subsequently; works contract composition scheme benefit allowed; mandap keeper service demand upheld for normal period; foreign training service not taxable; scientific consultancy demand incorrect; grants-in-aid not taxable; extended period demand and penalties set aside, interest payable on revised demand.
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