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...
CENVAT Credit - inputs contained in export goods - in the Cenvat Credit Rules, 2004 in respect of export goods there is no condition stipulated that against the export, the Foreign Exchange remittance should be received in order to allow the Cenvat Credit.
CENVAT Credit - inputs contained in export goods - in the Cenvat Credit Rules, 2004 in respect of export goods there is no condition stipulated that against the export, the Foreign Exchange remittance should be received in order to allow the Cenvat Credit.
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