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 analysis - E-learning course content development and online tutoring services provided to foreign clients considered export of services, not taxable. Training under government skill development program exempt from service tax. Other receipts from purchase and sale of fabrics not rendering of services, hence not taxable. Commissioner's order set aside, appeal allowed by appellate tribunal.
Service tax liability analysis - E-learning course content development and online tutoring services provided to foreign clients considered export of services, not taxable. Training under government skill development program exempt from service tax. Other receipts from purchase and sale of fabrics not rendering of services, hence not taxable. Commissioner's order set aside, appeal allowed by appellate tribunal.
Note: It is a system-generated summary and is for quick reference only.