Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
Time limit for carry forward of unabsorbed depreciation – Applicability of amendment in section 32(2) vide Finance Act 2001 – it would be carried forward till the time it is set off against the profits and gains of subsequent years without any limit whatsoever - AT
Time limit for carry forward of unabsorbed depreciation – Applicability of amendment in section 32(2) vide Finance Act 2001 – it would be carried forward till the time it is set off against the profits and gains of subsequent years without any limit whatsoever - AT
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