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...
Demand of differential duty. - the machinery provisions of law cannot subordinate the charging provisions of the statute. There is no material evidence to sustain the allegation of misdescription and statements.
Demand of differential duty. - the machinery provisions of law cannot subordinate the charging provisions of the statute. There is no material evidence to sustain the allegation of misdescription and statements.
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