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...
Refund of CENVAT Credit - The appellant has no grievance against the order of the Commissioner (Appeals) remanding the matter back to the adjudicating authority. However, his grievance is against paras 8.3 and 9 of the impugned order as the findings recorded in these paras are in respect of the issues that were never before the Commissioner (Appela). - Two paras deleted - AT
Refund of CENVAT Credit - The appellant has no grievance against the order of the Commissioner (Appeals) remanding the matter back to the adjudicating authority. However, his grievance is against paras 8.3 and 9 of the impugned order as the findings recorded in these paras are in respect of the issues that were never before the Commissioner (Appela). - Two paras deleted - AT
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