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...
Penalty under Section 114(iii) of the Customs Act imposed - vessel was sailed on 26.1.2007 without obtaining Let export order - As the appellant has not violated the provisions, no penalty - AT
Penalty under Section 114(iii) of the Customs Act imposed - vessel was sailed on 26.1.2007 without obtaining Let export order - As the appellant has not violated the provisions, no penalty - AT
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