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...
Re-Confiscation of car from purchaser after import - confiscation of car is not sustainable - the appellant is a bona fide purchaser of the car and have no role in importation of car, no penalty is imposable on the appellant.- AT
Re-Confiscation of car from purchaser after import - confiscation of car is not sustainable - the appellant is a bona fide purchaser of the car and have no role in importation of car, no penalty is imposable on the appellant.- AT
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