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...
Manufacture of Aluminium door and window frames – fabrication at site of the customers – bonafide belief as regards non-excisability of the product - demand beyond normal period of limitation set aside - AT
Manufacture of Aluminium door and window frames – fabrication at site of the customers – bonafide belief as regards non-excisability of the product - demand beyond normal period of limitation set aside - AT
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