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...
Preferential electronic Certificates of Origin for exports to the UK under the India-UK CETA will be available on the Trade Connect ePlatform from July 15, 2026. Exporters may obtain eCoOs through self-declaration or an authorised agency. Self-declaration requires an IEC-linked valid digital signature and upload of the applicant's scanned ink signature; applications may be submitted using digital signature or Aadhaar authentication without a fee. Self-declared certificates are generated as electronic and physical copies with QR codes and digital signatures. Agency-issued certificates are generated after authorised-agency approval and include the issuing officer's signature image and agency stamp. Certificate authenticity may be verified through the platform using the CoO number.
Preferential electronic Certificates of Origin for exports to the UK under the India-UK CETA will be available on the Trade Connect ePlatform from July 15, 2026. Exporters may obtain eCoOs through self-declaration or an authorised agency. Self-declaration requires an IEC-linked valid digital signature and upload of the applicant's scanned ink signature; applications may be submitted using digital signature or Aadhaar authentication without a fee. Self-declared certificates are generated as electronic and physical copies with QR codes and digital signatures. Agency-issued certificates are generated after authorised-agency approval and include the issuing officer's signature image and agency stamp. Certificate authenticity may be verified through the platform using the CoO number.
Note: It is a system-generated summary and is for quick reference only.
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