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...
Enhancement of value - The entire case of the Revenue is based upon visual examination of the goods by the Customs officers and there is no expert opinion on record to show that the goods were actually usable as steel sheets/strips. - There is no justification for enhancing the value of the goods or to confiscate the same or to impose penalties upon the appellants.
Enhancement of value - The entire case of the Revenue is based upon visual examination of the goods by the Customs officers and there is no expert opinion on record to show that the goods were actually usable as steel sheets/strips. - There is no justification for enhancing the value of the goods or to confiscate the same or to impose penalties upon the appellants.
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