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...
Amendment of the Bills of Entry - The amendment was sought for even prior to assessment by the appropriate officer. - Revenue directed to consider the petitioner's claim for amendment - HC
Amendment of the Bills of Entry - The amendment was sought for even prior to assessment by the appropriate officer. - Revenue directed to consider the petitioner's claim for amendment - HC
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