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...
100% EOU - net foreign exchange earnings - NFE - Since the adjudicating order has treated both the capital goods and other goods on the same putting, the Tribunal was justified in remanding back the case - HC
100% EOU - net foreign exchange earnings - NFE - Since the adjudicating order has treated both the capital goods and other goods on the same putting, the Tribunal was justified in remanding back the case - HC
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