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...
Rebate/refund claim - export of services - Since the appellant has failed to exercise the doctrine of reasonable time with respect to remaining two claims, those have rightly been rejected by the Commissioner (Appeals) being barred by time.
Rebate/refund claim - export of services - Since the appellant has failed to exercise the doctrine of reasonable time with respect to remaining two claims, those have rightly been rejected by the Commissioner (Appeals) being barred by time.
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