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...
Whether services provided by overseas branches of the respondent has to be included in the total turnover, particularly when the adjudicating authority has not included the same in the export turnover for the purpose of refund under Rule 5 of CCR, 2004 read with N/N. 5/2006-CE(N.T.) dated 14-3-2006? - Held No
Whether services provided by overseas branches of the respondent has to be included in the total turnover, particularly when the adjudicating authority has not included the same in the export turnover for the purpose of refund under Rule 5 of CCR, 2004 read with N/N. 5/2006-CE(N.T.) dated 14-3-2006? - Held No
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