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...
Project import - Benefit of concessional rate of duty - By virtue of being the beneficiary of the project which was executed by L&T Ltd., FIL cannot walk into the shoes of L&T Ltd. as an appellant and contest the issue on merits - AT
Project import - Benefit of concessional rate of duty - By virtue of being the beneficiary of the project which was executed by L&T Ltd., FIL cannot walk into the shoes of L&T Ltd. as an appellant and contest the issue on merits - AT
Note: It is a system-generated summary and is for quick reference only.