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...
Personal penalty on Director - held that:- Admittedly the manufacturer having paid the entire duty, interest along with 25% of penalty within a period of 30 days from SCN - separate imposition of penalty on the Director is not called for. - AT
Personal penalty on Director - held that:- Admittedly the manufacturer having paid the entire duty, interest along with 25% of penalty within a period of 30 days from SCN - separate imposition of penalty on the Director is not called for. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
