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...
Transaction value - practice adopted by the appellant for determining the assessable value of the goods cleared for captive consumption on the basis of the cost of production for the previous financial year was not correct.... - AT
Transaction value - practice adopted by the appellant for determining the assessable value of the goods cleared for captive consumption on the basis of the cost of production for the previous financial year was not correct.... - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
