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 claim - excise duty paid through credit notes on the discounts passed on to the dealers and stockists, subsequent to clearances - quantum of discount not disclosed to the stockists at the time of clearance - refund allowed - AT
Refund claim - excise duty paid through credit notes on the discounts passed on to the dealers and stockists, subsequent to clearances - quantum of discount not disclosed to the stockists at the time of clearance - refund allowed - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
