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...
Extension of installation period - import of capital goods for appellant's pollution control treatment plant - the fact that this is a huge plant can be considered as one of the reasons resulting in delay in installation - extension granted - AT
Extension of installation period - import of capital goods for appellant's pollution control treatment plant - the fact that this is a huge plant can be considered as one of the reasons resulting in delay in installation - extension granted - AT
Note: It is a system-generated summary and is for quick reference only.