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 - providing residential accommodation to ex-pat employees voluntarily - the order holding that it as a voluntary service and has nothing to do with the business of the appellant is wrong and not sustainable in law - AT
Cenvat Credit - providing residential accommodation to ex-pat employees voluntarily - the order holding that it as a voluntary service and has nothing to do with the business of the appellant is wrong and not sustainable in law - AT
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