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...
CENVAT Credit - General Insurance Services provided by the agents in Jammu and Kashmir - not taxable as reverse charge - CENVAT Credit taken by the appellant is nothing but refund of the service tax paid by them - allowed - AT
CENVAT Credit - General Insurance Services provided by the agents in Jammu and Kashmir - not taxable as reverse charge - CENVAT Credit taken by the appellant is nothing but refund of the service tax paid by them - allowed - AT
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