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...
Waiver of pre-deposit - Vires of Section 35F of The Central Excise Act, 1944 - when the provisions of Section 35F of the Act gives no flexibility waiving off the pre-condition of a deposit, there would be little room to hold the order of the Tribunal as erroneous.
Waiver of pre-deposit - Vires of Section 35F of The Central Excise Act, 1944 - when the provisions of Section 35F of the Act gives no flexibility waiving off the pre-condition of a deposit, there would be little room to hold the order of the Tribunal as erroneous.
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