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...
Requirement of separate registration for different states - raising of invoice from Mumbai Head Office for imports received at various ports, located in various states in India - place of supply of goods - applicant can clear the goods on the basis of invoices issued by the Mumbai Head Office at Mumbai on payment of IGST in the State of Maharashtra and therefore they need not take separate registration in other states
Requirement of separate registration for different states - raising of invoice from Mumbai Head Office for imports received at various ports, located in various states in India - place of supply of goods - applicant can clear the goods on the basis of invoices issued by the Mumbai Head Office at Mumbai on payment of IGST in the State of Maharashtra and therefore they need not take separate registration in other states
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