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...
Scope of levy of ADD - glass woven roving - Revenue’s interpretation of the notification that only those glass woven rovings which are used only for thermoplastic applications are exempted cannot be accepted in absence of any substance to the contrary - ADD not levied on glass woven roving - AT
Scope of levy of ADD - glass woven roving - Revenue’s interpretation of the notification that only those glass woven rovings which are used only for thermoplastic applications are exempted cannot be accepted in absence of any substance to the contrary - ADD not levied on glass woven roving - AT
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