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...
Classification of goods – EPCG Scheme - import of galvanized sheets, nut bolts, angles and frames of GI sheet - The import item cannot be considered as capital goods the question of its coverage under Export Promotion Capital Goods (EPCG) Scheme would not arise at all - AT
Classification of goods – EPCG Scheme - import of galvanized sheets, nut bolts, angles and frames of GI sheet - The import item cannot be considered as capital goods the question of its coverage under Export Promotion Capital Goods (EPCG) Scheme would not arise at all - AT
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