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...
Classification of goods - 36 products of fertilizers marketed as 'Plant Growth Promoters' - Whether the circular can be issued to provide an extended meaning to the term 'essential constituent' employed in Note 6 in Chapter 31? - exercise of discretion by the quasi judicial authority cannot be interfered by the circular - circular dated 6-4-2016 quashed and set aside, being ultra vires
Classification of goods - 36 products of fertilizers marketed as 'Plant Growth Promoters' - Whether the circular can be issued to provide an extended meaning to the term 'essential constituent' employed in Note 6 in Chapter 31? - exercise of discretion by the quasi judicial authority cannot be interfered by the circular - circular dated 6-4-2016 quashed and set aside, being ultra vires
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