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...
CENVAT Credit when the goods were subjected only to testing and packing - testing and packing were part of a series of steps undertaken by the assessee for the manufacture of the goods - credit allowed - HC
CENVAT Credit when the goods were subjected only to testing and packing - testing and packing were part of a series of steps undertaken by the assessee for the manufacture of the goods - credit allowed - HC
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