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 - area based exemption - Commencement of production of new product after the cut-of date i.e. 31.12.2005 or increased the capacity of the production - Concast Machine was installed for manufacturing of the Billets after 31.12.2005. - Billets and Ingots are not identical - Refund not allowed - AT
Refund - area based exemption - Commencement of production of new product after the cut-of date i.e. 31.12.2005 or increased the capacity of the production - Concast Machine was installed for manufacturing of the Billets after 31.12.2005. - Billets and Ingots are not identical - Refund not allowed - AT
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