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...
Refund of service tax - Goods exported under claim of drawback - While fixing all industry rate of drawback, the average duties and service tax paid in respect of inputs and input services are taken into account and the condition of Notification No. 41/2007 - ST has to be strictly construed - Refund inadmissible - AT
Refund of service tax - Goods exported under claim of drawback - While fixing all industry rate of drawback, the average duties and service tax paid in respect of inputs and input services are taken into account and the condition of Notification No. 41/2007 - ST has to be strictly construed - Refund inadmissible - AT
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