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 - The brand name (unregistered) is owned by Rolling Industries Pvt. Ltd. and the present appellant has used the brand name of the other company for clearing the goods manufactured by them. Therefore, the appellant is not eligible for exemption. - AT
SSI exemption - The brand name (unregistered) is owned by Rolling Industries Pvt. Ltd. and the present appellant has used the brand name of the other company for clearing the goods manufactured by them. Therefore, the appellant is not eligible for exemption. - AT
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