Year-wise GST tax periods make composite show cause notices impermissible, requiring separate proceedings despite contrary non-jurisdictional preceden...
Prior APA methodology guides transfer pricing benchmarking where consistent FAR profiles support comparability and arm's length margins eliminate adju...
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Genuineness of agricultural receipts requires evidence of actual cultivation, including land details, crops and plantations, irrigation facilities, labour, horticultural borrowings and supporting photographs. Where such material establishes extensive agricultural operations, the reasonableness of net agricultural income must be assessed after accounting for disclosed cultivation expenditure and the scale of activity. Treating full gross agricultural receipts as income without allowing cultivation costs disregards the distinction between gross receipts and net income. Absence of cash deposits or unexplained investments may further support the stated agricultural source.
Genuineness of agricultural receipts requires evidence of actual cultivation, including land details, crops and plantations, irrigation facilities, labour, horticultural borrowings and supporting photographs. Where such material establishes extensive agricultural operations, the reasonableness of net agricultural income must be assessed after accounting for disclosed cultivation expenditure and the scale of activity. Treating full gross agricultural receipts as income without allowing cultivation costs disregards the distinction between gross receipts and net income. Absence of cash deposits or unexplained investments may further support the stated agricultural source.
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