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...
100% EOU - Denial of refund claim - Refund of unutilized CENVAT Credit - DTA Clearances of waste and scrap - If the stand of the department is accepted then no refund will be admissible to an exporter because every manufacture will result into generation of some waste and scrap which has to be cleared in DTA - AT
100% EOU - Denial of refund claim - Refund of unutilized CENVAT Credit - DTA Clearances of waste and scrap - If the stand of the department is accepted then no refund will be admissible to an exporter because every manufacture will result into generation of some waste and scrap which has to be cleared in DTA - AT
Note: It is a system-generated summary and is for quick reference only.