Transfer pricing requires evidence for AMP transactions, functionally reliable comparables, and appropriate aggregation or Berry Ratio benchmarking me...
Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is establ...
Reassessment jurisdiction fails where unverified portal information is aggregated without examining the taxpayer's explanation or relevance of entries...
Statutory sanction for delayed reassessment requires approval from the prescribed authority; approval by an inferior authority invalidates jurisdictio...
Transfer pricing margin adjustments require matching treatment of non-operating income and related costs, with comparability issues reconsidered on ev...
Preliminary-expense amortisation and MAT exempt-income adjustments prevailed, while trademark costs and managerial remuneration require fresh verifica...
Export valuation requires contemporaneous evidence; unrelated invoices cannot prove overvaluation, and dual penalties on firm and partner are impermis...
The Central Government notifies 8.6230 hectares at Thattanchavady village, Oulgaret Taluk, Puducherry, as a Special Economic Zone for IT/ITES development after recording satisfaction that the requirements under the Special Economic Zones Act, 2005 and the grant of letter of approval were fulfilled. It also constitutes the SEZ Approval Committee with ex officio government, customs, income tax, banking and State nominees, plus a developer representative as special invitee, for the purposes of section 14. The notification further appoints 27 May 2026 as the date from which the SEZ is deemed to be an Inland Container Depot under the Customs Act, 1962.
The Central Government notifies 8.6230 hectares at Thattanchavady village, Oulgaret Taluk, Puducherry, as a Special Economic Zone for IT/ITES development after recording satisfaction that the requirements under the Special Economic Zones Act, 2005 and the grant of letter of approval were fulfilled. It also constitutes the SEZ Approval Committee with ex officio government, customs, income tax, banking and State nominees, plus a developer representative as special invitee, for the purposes of section 14. The notification further appoints 27 May 2026 as the date from which the SEZ is deemed to be an Inland Container Depot under the Customs Act, 1962.
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