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...
Compounding scheme - Aluminum Circles - the appellant is entitled to the compounding facility under N/N. 34/2001-CE, and they have rightly paid the duty - the appellants are also not required to pay duty on the Aluminum Scrap removed, in terms of N/N. 89/95-CE - AT
Compounding scheme - Aluminum Circles - the appellant is entitled to the compounding facility under N/N. 34/2001-CE, and they have rightly paid the duty - the appellants are also not required to pay duty on the Aluminum Scrap removed, in terms of N/N. 89/95-CE - AT
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