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 of imported goods - Parts of E-Rikshaws - General interpretative rules of classification under customs cannot be read into any other statute including the Motor Vehicles Act, 1988 for classification.
Classification of imported goods - Parts of E-Rikshaws - General interpretative rules of classification under customs cannot be read into any other statute including the Motor Vehicles Act, 1988 for classification.
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