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...
Penalty for technical breach of law - Wrong mention of section 272A(2)(C) in place of 272A(2)(K) - recourse Sec. 292B of the Act would also not help the case of the Revenue because the mistake cannot be said to be a pure technical objection - AT
Penalty for technical breach of law - Wrong mention of section 272A(2)(C) in place of 272A(2)(K) - recourse Sec. 292B of the Act would also not help the case of the Revenue because the mistake cannot be said to be a pure technical objection - AT
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