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...
Import of crude palm oil - allegation that beta-carotene content in the crude palm oil is below the prescribed level - The conformity of impugned goods with crude palm oil as per the prescribed parameters at the time of import is not in question - benefit of exemption allowed - AT
Import of crude palm oil - allegation that beta-carotene content in the crude palm oil is below the prescribed level - The conformity of impugned goods with crude palm oil as per the prescribed parameters at the time of import is not in question - benefit of exemption allowed - AT
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