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...
Valuation - rejection on the ground that the Chartered Engineer's certificate issued in the country of export was not acceptable owing to discrepancy with the year of manufacture on the plate affixed to the engine - ground of rejection not valid - demand set aside - AT
Valuation - rejection on the ground that the Chartered Engineer's certificate issued in the country of export was not acceptable owing to discrepancy with the year of manufacture on the plate affixed to the engine - ground of rejection not valid - demand set aside - AT
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