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 - one unit of cutter suction dredger with suction/discharge pipe - the question of classifying these self-floating pipes under Chapter No 4009 4200 would not arise and the said pipes have to be considered as parts of dredger and benefit of Notification No 21/02-Cus needs to be extended.
Classification - one unit of cutter suction dredger with suction/discharge pipe - the question of classifying these self-floating pipes under Chapter No 4009 4200 would not arise and the said pipes have to be considered as parts of dredger and benefit of Notification No 21/02-Cus needs to be extended.
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