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...
CENVAT credit availed suo moto - second time debit made by the appellant is not duty which only happened due to inadvertent mistake of the appellant. Accordingly, no process of Section 11B is required for claiming refund.
CENVAT credit availed suo moto - second time debit made by the appellant is not duty which only happened due to inadvertent mistake of the appellant. Accordingly, no process of Section 11B is required for claiming refund.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
