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...
Subletting of the customs area to some non-vessel operating cargo carriers - there is no restriction on the appellants not to sublet the premises - no specific contravention - no penalty u/s 117 - AT
Subletting of the customs area to some non-vessel operating cargo carriers - there is no restriction on the appellants not to sublet the premises - no specific contravention - no penalty u/s 117 - AT
Note: It is a system-generated summary and is for quick reference only.