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...
Refund - it is found that such a duty was not leviable - the burden of excess duty has not been passed on to the customer and it is paid from the pocket of the assessee and hence the assessee is entitled to refund of the same .... - HC
Refund - it is found that such a duty was not leviable - the burden of excess duty has not been passed on to the customer and it is paid from the pocket of the assessee and hence the assessee is entitled to refund of the same .... - HC
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