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 of Plastic Injection Moulds - News goods or used / second hand goods - The CESTAT observed that, The expert is not to expected to give his impressions but has to state the facts on which he draws the opinion. - The tribunal evaluates various pieces of evidence, including the purchase order, drawings, and photographs, to conclude that it is probable and acceptable that the goods imported are indeed new, contrary to the Chartered Engineer's opinion.
Import of Plastic Injection Moulds - News goods or used / second hand goods - The CESTAT observed that, The expert is not to expected to give his impressions but has to state the facts on which he draws the opinion. - The tribunal evaluates various pieces of evidence, including the purchase order, drawings, and photographs, to conclude that it is probable and acceptable that the goods imported are indeed new, contrary to the Chartered Engineer's opinion.
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