Transfer pricing comparability prioritises reliable external CUPs and foreign-currency LIBOR benchmarks for exports, borrowings and delayed receivable...
Section 153C satisfaction and seized electronic records sustained unexplained-investment addition, subject to proportionate ownership-share verificati...
Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
Whether the provisions relating to Clarification and Advance Rulings contained in section 67 of the Andhra Pradesh Value Added Tax Act, 2005 would automatically apply to assessments made under the Central Sales Tax Act, 1956 - held no - HC
Whether the provisions relating to Clarification and Advance Rulings contained in section 67 of the Andhra Pradesh Value Added Tax Act, 2005 would automatically apply to assessments made under the Central Sales Tax Act, 1956 - held no - HC
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