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...
Levy of interest on differential duty - the consideration for sale of goods is received through a retrospective increase in the price of the goods - the interest has to be paid on the amount of Central Excise duty discharged latter due to retrospective increase in the price of the goods
Levy of interest on differential duty - the consideration for sale of goods is received through a retrospective increase in the price of the goods - the interest has to be paid on the amount of Central Excise duty discharged latter due to retrospective increase in the price of the goods
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