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...
SSI Exemption - use of brand name of others - No effort has been made to investigate and ascertain the actual transaction value - In the absence of a thorough investigation going into the aspects of manufacture as well as the clearance of the goods, the demand cannot be upheld. - AT
SSI Exemption - use of brand name of others - No effort has been made to investigate and ascertain the actual transaction value - In the absence of a thorough investigation going into the aspects of manufacture as well as the clearance of the goods, the demand cannot be upheld. - AT
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