Employee conflict disclosures and investment restrictions expand with new recusal duties, post-employment limits, and compliance reporting requirement...
Revenue-neutral domestic transfer pricing and mirror transactions justified deletion of related-party adjustments for operation, maintenance and port ...
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Protective additions for alleged secret commission receipts cannot survive after deletion of corresponding substantive additions in the hands of the alleged real beneficiary. The Tribunal's reasoning, as reported, also notes that the Commissioner (Appeals) found no substantive evidence supporting the alleged receipts, and that the taxpayer's position for relevant assessment years was supported by the cited High Court decision. Consequently, the protective additions were unsustainable and the Revenue's appeals were dismissed.
Protective additions for alleged secret commission receipts cannot survive after deletion of corresponding substantive additions in the hands of the alleged real beneficiary. The Tribunal's reasoning, as reported, also notes that the Commissioner (Appeals) found no substantive evidence supporting the alleged receipts, and that the taxpayer's position for relevant assessment years was supported by the cited High Court decision. Consequently, the protective additions were unsustainable and the Revenue's appeals were dismissed.
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