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...
Denial of refund claim - Unjust enrichment - appellant have been able to show that throughout they have been showing this amount in as receivables from the customs department, in their books of account - refund allowed - AT
Denial of refund claim - Unjust enrichment - appellant have been able to show that throughout they have been showing this amount in as receivables from the customs department, in their books of account - refund allowed - AT
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