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...
Rebate / refund claim - applicant exported the goods procured from the manufacturer and filed rebate claim - original authority has rightly rejected the rebate claims filed by the applicant on the ground that the declaration given at Sr. No.3(a)(b) & (c) is incomplete. - CGOVT
Rebate / refund claim - applicant exported the goods procured from the manufacturer and filed rebate claim - original authority has rightly rejected the rebate claims filed by the applicant on the ground that the declaration given at Sr. No.3(a)(b) & (c) is incomplete. - CGOVT
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