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...
Extension of Export Obligation period - EPCG Authorization Scheme - Foreign Trade Policy - seeking prospective extension for a period of 2 years from the date of the extension order - the petitioner firm has not availed the option of approaching the Grievance Redressal Committee under 2.49 and 9.9 of FTP 2006-07. Under the circumstances, there is no merit in the present petition.
Extension of Export Obligation period - EPCG Authorization Scheme - Foreign Trade Policy - seeking prospective extension for a period of 2 years from the date of the extension order - the petitioner firm has not availed the option of approaching the Grievance Redressal Committee under 2.49 and 9.9 of FTP 2006-07. Under the circumstances, there is no merit in the present petition.
Note: It is a system-generated summary and is for quick reference only.