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...
Differential duty arising as a result of finalisation of provisional assessment - order taking a view that the assessment is final and therefore the show-cause notice and further proceedings initiated were unwarranted and therefore was invalid cannot be sustained. - AT
Differential duty arising as a result of finalisation of provisional assessment - order taking a view that the assessment is final and therefore the show-cause notice and further proceedings initiated were unwarranted and therefore was invalid cannot be sustained. - AT
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