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...
Import of old and used machinery - adjudicating authority has followed the valuation method prescribed by Board for arriving at reasonable price - adjudication order is upheld - AT
Import of old and used machinery - adjudicating authority has followed the valuation method prescribed by Board for arriving at reasonable price - adjudication order is upheld - AT
Note: It is a system-generated summary and is for quick reference only.