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...
Levy of Penalty u/s 112 for wrong filing of Bill of entry on the employee of CHA - Revocation of ID Card - Adjudicating Authority was not justified in revoking the Identity card of the appellant for which no show cause notice was issued - AT
Levy of Penalty u/s 112 for wrong filing of Bill of entry on the employee of CHA - Revocation of ID Card - Adjudicating Authority was not justified in revoking the Identity card of the appellant for which no show cause notice was issued - AT
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