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 - input services - there is no merit in the Departments contention that the services in question may have been used in respect of the products manufactured by other factories of the appellant company. - stay granted - AT
CENVAT Credit - input services - there is no merit in the Departments contention that the services in question may have been used in respect of the products manufactured by other factories of the appellant company. - stay granted - AT
Note: It is a system-generated summary and is for quick reference only.