Anti-profiteering obligations survive business demerger, complaint withdrawal, and customized supply arrangements where rate-reduction benefits are no...
Road restoration charges constitute taxable services when requested for commercial pipeline activity, requiring reverse-charge GST from the business r...
Interest on delayed release of requisitioned cash includes statutory pre-assessment interest and restitutionary compensation for unlawful post-assessm...
Incomplete inventory records justify rejecting accounts, while profit estimation requires relevant comparable material and interest falls under other ...
Transfer-pricing comparability requires functional alignment; delayed associated-enterprise receivables need separate LIBOR-based benchmarking, while ...
Deduction u/s 80IC - Manufacturing activity - assessee is invoicing majority of finished goods from Dehradun whereas that substantial production is carried out at Chennai - the assessee has adopted colourable devise to take undue advantage of benevolent provisions of the Act - AT
Deduction u/s 80IC - Manufacturing activity - assessee is invoicing majority of finished goods from Dehradun whereas that substantial production is carried out at Chennai - the assessee has adopted colourable devise to take undue advantage of benevolent provisions of the Act - AT
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