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...
Benefit of exemption - The duty liability has to be determined on the date and time of entry of goods for importation into the country - Subsequent issuance of notification giving new exemption after the date of import (date of Bill of Entry) cannot be allowed.
Benefit of exemption - The duty liability has to be determined on the date and time of entry of goods for importation into the country - Subsequent issuance of notification giving new exemption after the date of import (date of Bill of Entry) cannot be allowed.
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