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 drawback claim - Confiscation is not warranted since the goods were made of 90% brass the appellant entertained a bona fide belief that the same merited classification under Entry No. 853802 and accordingly, claimed the drawback benefit- AT
Denial of drawback claim - Confiscation is not warranted since the goods were made of 90% brass the appellant entertained a bona fide belief that the same merited classification under Entry No. 853802 and accordingly, claimed the drawback benefit- AT
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