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 - the appellants have obtained the right over the trademark and therefore the allegation that they are clearing the goods in the name of another person will not sustain - demand set aside
SSI exemption - use of brand name of others - the appellants have obtained the right over the trademark and therefore the allegation that they are clearing the goods in the name of another person will not sustain - demand set aside
Note: It is a system-generated summary and is for quick reference only.