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 - use of brand name of others - Kanachur is the name of the village and cannot be appropriated as a brand name - also, the proprietor of the appellant was earlier the partner in M/s. Kanachur Boards who were using a similar brand name - benefit of exemption allowed - AT
SSI Exemption - use of brand name of others - Kanachur is the name of the village and cannot be appropriated as a brand name - also, the proprietor of the appellant was earlier the partner in M/s. Kanachur Boards who were using a similar brand name - benefit of exemption allowed - AT
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