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...
Remission of duty - goods destroyed in transit - place of removal in case of FOR delivery - given dissenting note but following the decision of division bench, single member bench decided in favor of assessee - AT
Remission of duty - goods destroyed in transit - place of removal in case of FOR delivery - given dissenting note but following the decision of division bench, single member bench decided in favor of assessee - AT
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