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...
Rejection of refund claim - impact of rejection of value for subsequent imports to the earlier imports - declared value could not have been rejected for assessment making it applicable to all assessments that preceded it - restoration of refund claim upheld - AT
Rejection of refund claim - impact of rejection of value for subsequent imports to the earlier imports - declared value could not have been rejected for assessment making it applicable to all assessments that preceded it - restoration of refund claim upheld - AT
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