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...
Import against advance license - the customs notifications under which the goods in question have been imported, itself permit the manufacturer-importer after fulfilling the export obligation to use the excess imported material in the manufacture and sale of goods under other licenses - HC
Import against advance license - the customs notifications under which the goods in question have been imported, itself permit the manufacturer-importer after fulfilling the export obligation to use the excess imported material in the manufacture and sale of goods under other licenses - HC
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