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...
Valuation - rejection of declared value - The price of the identical goods which has been adopted to be assessed is not the declared value. In fact, the same is the assessed value. Therefore, the said value cannot be said as the value contemporaneous import.
Valuation - rejection of declared value - The price of the identical goods which has been adopted to be assessed is not the declared value. In fact, the same is the assessed value. Therefore, the said value cannot be said as the value contemporaneous import.
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