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...
Amendment in shipping bills - denial only on the ground that the system is showing the remark “Data already shared with GSTN - communication to the petitioner vide the impugned communications made - amendment in GSTN ID is Possible now or not? - It is directed that the request of the petitioner to make amendment in GST details in the Bills of Entry in question, may be examined by the concerned respondent Nos. 4, 5, 6 and 7 afresh after giving the petitioner an opportunity of hearing - HC
Amendment in shipping bills - denial only on the ground that the system is showing the remark “Data already shared with GSTN - communication to the petitioner vide the impugned communications made - amendment in GSTN ID is Possible now or not? - It is directed that the request of the petitioner to make amendment in GST details in the Bills of Entry in question, may be examined by the concerned respondent Nos. 4, 5, 6 and 7 afresh after giving the petitioner an opportunity of hearing - HC
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