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...
Classification of imported goods - squid liver powder - Preparations of a kind used in animal feeding - CTH 230120 preferred by the appellants covers ‘flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates’. The heading does not cover products containing ingredients of plant origin. - the classification of the ‘Squid Liver Powder’ has been correctly done under CTH 23099090 - AT
Classification of imported goods - squid liver powder - Preparations of a kind used in animal feeding - CTH 230120 preferred by the appellants covers ‘flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates’. The heading does not cover products containing ingredients of plant origin. - the classification of the ‘Squid Liver Powder’ has been correctly done under CTH 23099090 - AT
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