Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Rectification in transfer pricing proceedings was required where the assessee claimed that an international transaction had been wrongly allocated between segments and sought corrected segmental financials; the matter was remitted for verification and fresh decision after hearing. Comparable margins, as well as working capital and risk adjustments, were also restored for examination by the AO/TPO, with no merits adjudicated and all surviving transfer pricing grounds sent back for fresh adjudication.
Rectification in transfer pricing proceedings was required where the assessee claimed that an international transaction had been wrongly allocated between segments and sought corrected segmental financials; the matter was remitted for verification and fresh decision after hearing. Comparable margins, as well as working capital and risk adjustments, were also restored for examination by the AO/TPO, with no merits adjudicated and all surviving transfer pricing grounds sent back for fresh adjudication.
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