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...
Returned goods - Rule 16 - Reversal of CENVAT credit or payment of appropriate duty on goods processed - such goods / vehicles undergo a process of manufacture and become part of process of production of new vehicle is settled and undisputed - payment of appropriate duty on scrapped goods is correct - AT
Returned goods - Rule 16 - Reversal of CENVAT credit or payment of appropriate duty on goods processed - such goods / vehicles undergo a process of manufacture and become part of process of production of new vehicle is settled and undisputed - payment of appropriate duty on scrapped goods is correct - AT
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