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...
Valuation - If there was no such amount demanded in the show cause notice, the direction of the Tribunal to the jurisdictional officer to determine and recover the duty from the appellant shall have to go - SC
Valuation - If there was no such amount demanded in the show cause notice, the direction of the Tribunal to the jurisdictional officer to determine and recover the duty from the appellant shall have to go - SC
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