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...
Import of goods in hand baggage by its employees without declaring the same or by mis-declaring the value? - the demand for customs duty can only be raised against the passenger who was the importer and not against the Appellant. - AT
Import of goods in hand baggage by its employees without declaring the same or by mis-declaring the value? - the demand for customs duty can only be raised against the passenger who was the importer and not against the Appellant. - AT
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