Customs Broker association membership becomes mandatory in the operating jurisdiction, with exclusive membership and limited compliance-time relaxatio...
Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
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Interest on enhanced compensation for compulsorily acquired agricultural land is taxable under the provisions governing such interest where binding jurisdictional precedent so requires. Rectification is limited to mistakes apparent from the record and cannot be used to review, modify, or avoid binding jurisdictional precedent on the basis of a contrary Coordinate Bench view; relief through rectification is therefore unavailable. Where the interest is taxable as income from other sources, the statutory fifty per cent deduction must be allowed. Taxable interest must consequently be computed after granting that deduction where it has not already been provided.
Interest on enhanced compensation for compulsorily acquired agricultural land is taxable under the provisions governing such interest where binding jurisdictional precedent so requires. Rectification is limited to mistakes apparent from the record and cannot be used to review, modify, or avoid binding jurisdictional precedent on the basis of a contrary Coordinate Bench view; relief through rectification is therefore unavailable. Where the interest is taxable as income from other sources, the statutory fifty per cent deduction must be allowed. Taxable interest must consequently be computed after granting that deduction where it has not already been provided.
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