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 goods - Laces - while determining the classification by the CRCL, no process of manufacturing was examined and retest of the samples were denied - There is a gross violation of principle of natural justice - demand set aside.
Classification of goods - Laces - while determining the classification by the CRCL, no process of manufacturing was examined and retest of the samples were denied - There is a gross violation of principle of natural justice - demand set aside.
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