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...
Cenvat Credit on Input - Direct dispatch of material to Job Worker's premises -Rule 4(5)(a) that the appellant is eligible to avail cenvat credit on the receipts of processed goods from the job worker’s premises - AT
Cenvat Credit on Input - Direct dispatch of material to Job Worker's premises -Rule 4(5)(a) that the appellant is eligible to avail cenvat credit on the receipts of processed goods from the job worker’s premises - AT
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