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...
Mis-declaration of goods – declaration of import as Diethyl Hexyl Pthalate (DEHP) instead of Di-Octyl Pthalate (DOP) – technical literature shows that DOP and DEHP are used interchangeably and that contention of manufacturer of products and importer cannot be brushed aside that products were different in quality and price - Demand set aside - AT
Mis-declaration of goods – declaration of import as Diethyl Hexyl Pthalate (DEHP) instead of Di-Octyl Pthalate (DOP) – technical literature shows that DOP and DEHP are used interchangeably and that contention of manufacturer of products and importer cannot be brushed aside that products were different in quality and price - Demand set aside - AT
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