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...
Market value for the section 80-IA deduction on captive power transfers is the State Electricity Board's tariff for industrial consumers, not the rate paid to generating units. For capital-intensive power units, head-office common expenses are appropriately allocated by fixed assets rather than profitability. An appellate authority may consider an additional claim even without a revised return. Merchandise Exports from India Scheme incentives are taxable revenue receipts and assistance included in income under section 2(24)(xviii): they offset infrastructure inefficiencies and export costs without requiring capital investment, expansion or a new unit.
Market value for the section 80-IA deduction on captive power transfers is the State Electricity Board's tariff for industrial consumers, not the rate paid to generating units. For capital-intensive power units, head-office common expenses are appropriately allocated by fixed assets rather than profitability. An appellate authority may consider an additional claim even without a revised return. Merchandise Exports from India Scheme incentives are taxable revenue receipts and assistance included in income under section 2(24)(xviii): they offset infrastructure inefficiencies and export costs without requiring capital investment, expansion or a new unit.
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