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...
Group Company – EPCG Scheme - Perusal of definition of “Group Company” reveal that two or more enterprises, ought to be in position directly or indirectly to exercise 26% or more voting rights in other enterprise – Authorities directed to consider utilization of excess exports of group company in computation of export obligation in terms of para 9.28 of FTP - HC
Group Company – EPCG Scheme - Perusal of definition of “Group Company” reveal that two or more enterprises, ought to be in position directly or indirectly to exercise 26% or more voting rights in other enterprise – Authorities directed to consider utilization of excess exports of group company in computation of export obligation in terms of para 9.28 of FTP - HC
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