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...
Provisional release of goods - alleged misclassification of the Product - the entire amount claimed by the respondents had already been paid by the petitioner voluntarily and not under protest - The conditional Provisional release order dated 03.12.2021 being ex-facie illegal and arbitrary being contrary and diametrically opposite to the earlier orders passed by this Court, the same deserves to be quashed - HC
Provisional release of goods - alleged misclassification of the Product - the entire amount claimed by the respondents had already been paid by the petitioner voluntarily and not under protest - The conditional Provisional release order dated 03.12.2021 being ex-facie illegal and arbitrary being contrary and diametrically opposite to the earlier orders passed by this Court, the same deserves to be quashed - HC
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