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...
Seizure of goods - Discrepany in RG-1 Register - on an earlier occasion similar discrepancy of the goods not being accounted for in the R.G.-1 register had occurred and the appellant was let off in those cases, but the same mistake was being repeated again - levy of penalty confirmed - HC
Seizure of goods - Discrepany in RG-1 Register - on an earlier occasion similar discrepancy of the goods not being accounted for in the R.G.-1 register had occurred and the appellant was let off in those cases, but the same mistake was being repeated again - levy of penalty confirmed - HC
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