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...
Principles of natural justice - credit denied - merely for the reason that the said diversion of goods directly to the Job Worker was not informed to the department is not a ground for denial of the CENVAT credit. - The cryptic order passed on this aspect making bald observations is not in accordance with law and the same cannot be sustained. - HC - HC
Principles of natural justice - credit denied - merely for the reason that the said diversion of goods directly to the Job Worker was not informed to the department is not a ground for denial of the CENVAT credit. - The cryptic order passed on this aspect making bald observations is not in accordance with law and the same cannot be sustained. - HC - HC
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