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...
Under the statutory scheme for draft assessments, filing objections before the Dispute Resolution Panel requires the Faceless Assessing Officer to keep assessment proceedings in abeyance until the Panel issues directions. A final assessment cannot be made after objections have been filed and the Transfer Pricing Officer has been informed, but before those objections are decided. The final assessment order and consequential demand notice were quashed, while the pending Dispute Resolution Panel proceedings remained unaffected and may be followed by further action in accordance with law.
Under the statutory scheme for draft assessments, filing objections before the Dispute Resolution Panel requires the Faceless Assessing Officer to keep assessment proceedings in abeyance until the Panel issues directions. A final assessment cannot be made after objections have been filed and the Transfer Pricing Officer has been informed, but before those objections are decided. The final assessment order and consequential demand notice were quashed, while the pending Dispute Resolution Panel proceedings remained unaffected and may be followed by further action in accordance with law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
