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...
The utilisation of CENVAT credit availed of Additional Duties of Excise (Textile and Textile Articles) for discharge of Additional Duties of Excise (Goods of Special Importance) is incorrect and unacceptable in law - AT
The utilisation of CENVAT credit availed of Additional Duties of Excise (Textile and Textile Articles) for discharge of Additional Duties of Excise (Goods of Special Importance) is incorrect and unacceptable in law - AT
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