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...
Duty Drawback - export of handicrafts items of export of furniture - the fact that the appellant is registered with the ‘Export Promotion Council for Handicrafts’, is indicative of the fact that furniture manufactured by the appellant is Handicrafts” - Benefit of duty drawback allowed.
Duty Drawback - export of handicrafts items of export of furniture - the fact that the appellant is registered with the ‘Export Promotion Council for Handicrafts’, is indicative of the fact that furniture manufactured by the appellant is Handicrafts” - Benefit of duty drawback allowed.
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