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...
EXPORT PROMOTION CAPITAL GOODS (EPCG) SCHEME - Indigenous Sourcing of Capital Goods and benefits to Domestic Supplier - Para 5.01 and 5.07 of Foreign Trade Policy (FTP) aligned with GST / IGST
EXPORT PROMOTION CAPITAL GOODS (EPCG) SCHEME - Indigenous Sourcing of Capital Goods and benefits to Domestic Supplier - Para 5.01 and 5.07 of Foreign Trade Policy (FTP) aligned with GST / IGST
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