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...
Import - prohibited goods - Goods were old and used cut pieces, and cuttings etc. of various articles of iron and steel - the same were in fact melting steel scrap - Classifiable under Chapter 72 and not under 73 - not prohibited goods - AT
Import - prohibited goods - Goods were old and used cut pieces, and cuttings etc. of various articles of iron and steel - the same were in fact melting steel scrap - Classifiable under Chapter 72 and not under 73 - not prohibited goods - AT
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