Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
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...
CENVAT Credit - removal of capital goods after use - removal of cylinders/rollers which are used in printing of packaging materials - demand is restricted to the extent on the value arrived after allowing depreciation - AT
CENVAT Credit - removal of capital goods after use - removal of cylinders/rollers which are used in printing of packaging materials - demand is restricted to the extent on the value arrived after allowing depreciation - AT
Note: It is a system-generated summary and is for quick reference only.
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