Transfer pricing requires evidence for AMP transactions, functionally reliable comparables, and appropriate aggregation or Berry Ratio benchmarking me...
Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is establ...
Reassessment jurisdiction fails where unverified portal information is aggregated without examining the taxpayer's explanation or relevance of entries...
Statutory sanction for delayed reassessment requires approval from the prescribed authority; approval by an inferior authority invalidates jurisdictio...
Transfer pricing margin adjustments require matching treatment of non-operating income and related costs, with comparability issues reconsidered on ev...
Preliminary-expense amortisation and MAT exempt-income adjustments prevailed, while trademark costs and managerial remuneration require fresh verifica...
Export valuation requires contemporaneous evidence; unrelated invoices cannot prove overvaluation, and dual penalties on firm and partner are impermis...
Application for Bail - It was correct that new amendment had already set in and the offence had been made non-bailable - It was equally correct that whether an offence was bailable or non-bailable, the main object of criminology was to see smooth flow of justice to arrive at a correct decision. - bail granted - HC
Application for Bail - It was correct that new amendment had already set in and the offence had been made non-bailable - It was equally correct that whether an offence was bailable or non-bailable, the main object of criminology was to see smooth flow of justice to arrive at a correct decision. - bail granted - HC
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