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...
Appeal of order - The order in respect of provisional release of the goods was an interim order pending order of the adjudicating authority and the appeal was not maintainable before the Tribunal - AT
Appeal of order - The order in respect of provisional release of the goods was an interim order pending order of the adjudicating authority and the appeal was not maintainable before the Tribunal - AT
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