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 - setting up of the factory OR expansion of existing production capacity - since the factory is already existing and running its production, it is only expansion of existing production capacity then the services were not excluded in the exclusion category as brought in definition of input service w.e.f. 01.04.2011 - credit allowable
CENVAT Credit - setting up of the factory OR expansion of existing production capacity - since the factory is already existing and running its production, it is only expansion of existing production capacity then the services were not excluded in the exclusion category as brought in definition of input service w.e.f. 01.04.2011 - credit allowable
Note: It is a system-generated summary and is for quick reference only.
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