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 on tyres - As nothing in the definition of "capital goods" or "inputs" provides for explicitly excluding tyres from either of the definitions. - the goods can be considered as inputs - AT
Cenvat credit on tyres - As nothing in the definition of "capital goods" or "inputs" provides for explicitly excluding tyres from either of the definitions. - the goods can be considered as inputs - AT
Note: It is a system-generated summary and is for quick reference only.