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...
Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
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Liquid crystal display touch-panel modules specifically covered by tariff heading 9013 cannot be classified under heading 8537 as programmable switchboards or controllers merely because of their use in a final product. Applying the Supreme Court's ruling in CCC, Aurangabad v. Videocon Industries, the article notes that the specific LCD heading governs unless the goods are more specifically provided for elsewhere. The classification order was set aside, and the matter was remitted for a fresh classification decision under Chapter 90.
Liquid crystal display touch-panel modules specifically covered by tariff heading 9013 cannot be classified under heading 8537 as programmable switchboards or controllers merely because of their use in a final product. Applying the Supreme Court's ruling in CCC, Aurangabad v. Videocon Industries, the article notes that the specific LCD heading governs unless the goods are more specifically provided for elsewhere. The classification order was set aside, and the matter was remitted for a fresh classification decision under Chapter 90.
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