Transfer pricing comparability requires turnover and functional analysis, alongside rules on exempt-income disallowance and amalgamation goodwill depr...
Complainant participation in insolvency disciplinary appeals is not automatically mandatory, while later representative changes do not undo valid acts...
Direct appeals against provisional attachment under money laundering law fall outside appellate jurisdiction, which covers adjudicating authority orde...
Cross-border secondment reimbursements require separate employment and knowledge-transfer analysis before taxation as included services under the Indi...
Jewellery previously disclosed under the Voluntary Disclosure of Income Scheme and reflected in earlier income-tax returns and balance sheets was not treated as unexplained where the Revenue did not dispute the disclosure, despite the absence of a scheme certificate. Marriage photographs showing jewellery being worn did not establish the source of its purchase. Jewellery beyond the allowance already granted under CBDT Instruction No. 1916 remained unexplained because no evidence substantiated the source of the remaining jewellery.
Jewellery previously disclosed under the Voluntary Disclosure of Income Scheme and reflected in earlier income-tax returns and balance sheets was not treated as unexplained where the Revenue did not dispute the disclosure, despite the absence of a scheme certificate. Marriage photographs showing jewellery being worn did not establish the source of its purchase. Jewellery beyond the allowance already granted under CBDT Instruction No. 1916 remained unexplained because no evidence substantiated the source of the remaining jewellery.
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