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...
BCD exemption is extended to specified goods used in manufacturing an Inductor Coil Module for wireless charging of cellular mobile phones, subject to the stated end-use conditions. The covered items include NC (Nano-Crystalline) Assembly, E-Shield, PET Liner, PC Shim (with Z-Liner), Main Stranded Coil and NFC Coil, and NdFeB Magnets. The exemption applies at nil duty and operates for imports used in the specified manufacture, with the proviso that it ceases after 31 March 2029. The notification also inserts detailed product explanations to define each eligible component.
BCD exemption is extended to specified goods used in manufacturing an Inductor Coil Module for wireless charging of cellular mobile phones, subject to the stated end-use conditions. The covered items include NC (Nano-Crystalline) Assembly, E-Shield, PET Liner, PC Shim (with Z-Liner), Main Stranded Coil and NFC Coil, and NdFeB Magnets. The exemption applies at nil duty and operates for imports used in the specified manufacture, with the proviso that it ceases after 31 March 2029. The notification also inserts detailed product explanations to define each eligible component.
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