Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
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In the absence of any agreement, arrangement or understanding showing that AMP expenditure was incurred for the associated enterprise's sole benefit, Chapter X could not be invoked and the transfer pricing adjustment on AMP spend was deleted. The Tribunal treated the section 14A grounds as consequential and accepted them accordingly. It also allowed the ground on computation-sheet mistakes and directed the Assessing Officer to correct the computation errors in accordance with law.
In the absence of any agreement, arrangement or understanding showing that AMP expenditure was incurred for the associated enterprise's sole benefit, Chapter X could not be invoked and the transfer pricing adjustment on AMP spend was deleted. The Tribunal treated the section 14A grounds as consequential and accepted them accordingly. It also allowed the ground on computation-sheet mistakes and directed the Assessing Officer to correct the computation errors in accordance with law.
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