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...
Undervaluation of import of electronic components - department has built up its case on the basis of export declarations filed by the suppliers of the goods - A department had discharged the burden of proof - appellants have failed to bring any evidence on record to substantiate that the value declared by them is correct - demand confirmed - AT
Undervaluation of import of electronic components - department has built up its case on the basis of export declarations filed by the suppliers of the goods - A department had discharged the burden of proof - appellants have failed to bring any evidence on record to substantiate that the value declared by them is correct - demand confirmed - AT
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