Transfer pricing adjustments must track international transactions, while unsupported AMP adjustments and unsuitable manufacturing comparables require...
Transfer-pricing adjustments must reflect functional comparability, working-capital effects, and avoid duplicating interest on associated-enterprise r...
Restricted gold import conditions: breach permits absolute confiscation, while redemption remains discretionary and is rarely disturbed on writ review...
Section 73(9) does not permit the Proper Officer to determine tax liability before the statutory due date for filing the annual return for the relevant financial year has expired. An assessment made before that deadline is premature and beyond the Proper Officer's authority. The premature assessment order was set aside, with fresh assessment proceedings to be undertaken in accordance with law after proper notice and an opportunity of hearing.
Section 73(9) does not permit the Proper Officer to determine tax liability before the statutory due date for filing the annual return for the relevant financial year has expired. An assessment made before that deadline is premature and beyond the Proper Officer's authority. The premature assessment order was set aside, with fresh assessment proceedings to be undertaken in accordance with law after proper notice and an opportunity of hearing.
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TaxTMI 
TaxTMI 
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