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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Classification of separately imported laptop LCD panels turns on their independent identity as flat panel display modules, not their intended use in laptop repair. The panels were not integrated into computers, and the specific description under heading 8524 prevailed over the general heading for computer parts and accessories. Chapter Note 7 to Chapter 85 gave heading 8524 precedence, while the absence of video-signal-converting components supported that classification. Technical distinctions between LCD and LED panels were irrelevant at import. The panels were classifiable under heading 8524, attracting 15% basic customs duty; the differential-duty demand and confirming order were upheld.
Classification of separately imported laptop LCD panels turns on their independent identity as flat panel display modules, not their intended use in laptop repair. The panels were not integrated into computers, and the specific description under heading 8524 prevailed over the general heading for computer parts and accessories. Chapter Note 7 to Chapter 85 gave heading 8524 precedence, while the absence of video-signal-converting components supported that classification. Technical distinctions between LCD and LED panels were irrelevant at import. The panels were classifiable under heading 8524, attracting 15% basic customs duty; the differential-duty demand and confirming order were upheld.
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