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 - inputs - plastic household buckets - kitchen containers - to be considered as inputs or not - , the value of the buckets are buried into the business income alone. It is an admitted fact that the appellant have not collected any consideration separately for bucket and hence the cost of the buckets was not charged on the customers separately - Credit allowed - AT
CENVAT Credit - inputs - plastic household buckets - kitchen containers - to be considered as inputs or not - , the value of the buckets are buried into the business income alone. It is an admitted fact that the appellant have not collected any consideration separately for bucket and hence the cost of the buckets was not charged on the customers separately - Credit allowed - AT
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