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...
Levy of anti dumping duty - noticee did not cooperate in the inquiry or furnishes the requisite material - while carrying out the "best judgment assessment", it is necessary for the Designated Authority to base its decision on the relevant considerations/ material - SC
Levy of anti dumping duty - noticee did not cooperate in the inquiry or furnishes the requisite material - while carrying out the "best judgment assessment", it is necessary for the Designated Authority to base its decision on the relevant considerations/ material - SC
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