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 - input services - the appellants received and consumed the service while they were participating in the development of technology by supervising and monitoring the same - There are no merit in the argument of the revenue that the services provided by SPIL was not used by the appellant and were exported as such.
CENVAT Credit - input services - the appellants received and consumed the service while they were participating in the development of technology by supervising and monitoring the same - There are no merit in the argument of the revenue that the services provided by SPIL was not used by the appellant and were exported as such.
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