Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and ...
Addition of unexplained loan - taken from a credit institution - Assessee has named the credit institutions where from he received such loans to stand testimony to their irrefutable and impeccable character - AO could not bring on record any conclusive evidence - no addition permissible
Addition of unexplained loan - taken from a credit institution - Assessee has named the credit institutions where from he received such loans to stand testimony to their irrefutable and impeccable character - AO could not bring on record any conclusive evidence - no addition permissible
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