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...
Central Government designates the Principal Additional Director General/Additional Director General (Intelligence) of the Directorate General of GST Intelligence Headquarters as the nodal officer for implementation of the Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Amendment Rules, 2025 in relation to section 14A(3) of the Integrated Goods and Services Tax Act, 2017, superseding an earlier notification; the designation is operative from publication in the Official Gazette.
Central Government designates the Principal Additional Director General/Additional Director General (Intelligence) of the Directorate General of GST Intelligence Headquarters as the nodal officer for implementation of the Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Amendment Rules, 2025 in relation to section 14A(3) of the Integrated Goods and Services Tax Act, 2017, superseding an earlier notification; the designation is operative from publication in the Official Gazette.
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