Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
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Reassessment for a claimed deduction for political contributions under section 80GGC may examine whether the payment was a genuine donation or an accommodation entry. The Tribunal's reported analysis states that banking-channel payments and donation receipts do not prevent scrutiny of surrounding circumstances. Investigation material, statements recorded under section 132(4), bank-trail analysis and evidence of fund layering by the recipient political party were treated as a chain of circumstances under the test of human probabilities, indicating an accommodation entry. The article reports that the reassessment notice was validly issued, the deduction was disallowed, and the appeal was dismissed.
Reassessment for a claimed deduction for political contributions under section 80GGC may examine whether the payment was a genuine donation or an accommodation entry. The Tribunal's reported analysis states that banking-channel payments and donation receipts do not prevent scrutiny of surrounding circumstances. Investigation material, statements recorded under section 132(4), bank-trail analysis and evidence of fund layering by the recipient political party were treated as a chain of circumstances under the test of human probabilities, indicating an accommodation entry. The article reports that the reassessment notice was validly issued, the deduction was disallowed, and the appeal was dismissed.
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