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...
Effective date and time of effective Rate of Duty - notification may have been published on the date when the goods were cleared, it was not offered for sale by the concerned Board - differential duty cannot be demanded on the basis of such notification - SC
Effective date and time of effective Rate of Duty - notification may have been published on the date when the goods were cleared, it was not offered for sale by the concerned Board - differential duty cannot be demanded on the basis of such notification - SC
Note: It is a system-generated summary and is for quick reference only.