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...
Demand of duty under Section 4 of the Central Excise Act - Goods cleared under MRP scheme u/s 4A - packaged form was opened at the dealers end for addition and mixing of the desired colourants, prior to the delivery to the ultimate customer - Demand on the basis of valuation u/s 4 set aside. - AT
Demand of duty under Section 4 of the Central Excise Act - Goods cleared under MRP scheme u/s 4A - packaged form was opened at the dealers end for addition and mixing of the desired colourants, prior to the delivery to the ultimate customer - Demand on the basis of valuation u/s 4 set aside. - AT
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