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...
Notification No. 11/2021 - Customs is being amended to revise the Agriculture Infrastructure and Development Cess (AIDC) rates on certain goods with effect from 24.07.2024. The AIDC rates are being reduced for gold bar from 5% to 1%, gold dore from 4.35% to 0.35%, silver bar from 5% to 1%, silver dore from 4.35% to 0.35%, platinum, palladium, osmium, ruthenium, iridium from 5.4% to 1.4%, coins of precious metals from 5% to 1%, and gold/silver findings from 5% to 1%.
Notification No. 11/2021 - Customs is being amended to revise the Agriculture Infrastructure and Development Cess (AIDC) rates on certain goods with effect from 24.07.2024. The AIDC rates are being reduced for gold bar from 5% to 1%, gold dore from 4.35% to 0.35%, silver bar from 5% to 1%, silver dore from 4.35% to 0.35%, platinum, palladium, osmium, ruthenium, iridium from 5.4% to 1.4%, coins of precious metals from 5% to 1%, and gold/silver findings from 5% to 1%.
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