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...
Jurisdiction and Power of Enforcement Committee - Whether the recommendations made by the Enforcement Committee to the Director-General of Foreign Trade was valid - In the event that the DGFT decides to take any action on the basis - he would had to follow due process of law before taking action and to hear the affected persons - HC
Jurisdiction and Power of Enforcement Committee - Whether the recommendations made by the Enforcement Committee to the Director-General of Foreign Trade was valid - In the event that the DGFT decides to take any action on the basis - he would had to follow due process of law before taking action and to hear the affected persons - HC
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