ITAT on transfer pricing, deduction claims and disallowances: corporate guarantee, section 14A, MAT, freebies, and employee contributions
Unexplained investment addition deleted where third-party data lacked corroboration and assessee's records did not support alleged purchases.
Section 270A penalty fails where a bona fide deduction claim is disallowed and the penalty order omits the applicable limb.
Agricultural land within immovable property rules sustains addition under section 56(2)(x), and DVO valuation challenge fails.
Source of income, DTAA fee for technical services, and DRP jurisdiction shaped the tribunal's mixed outcome.
Banking receipt under collaboration agreement is not unexplained cash credit when identity, creditworthiness and genuineness are proved.
Search assessment jurisdiction and corroboration standards shape additions, commission estimation, cash presumptions, and jewellery claims.
Residential status and jurisdictional objection must be decided before final assessment; unresolved issue led to remand.
Rule 7B governs self-grown coffee income, with agricultural and business components separated from purchased coffee processing income.
Cash credit and interest disallowance: primary evidence shifts the onus, while incomplete loan records were remanded for reconsideration.
Third-party search material requires section 153C route; reassessment under section 147 was held invalid
Natural justice and statutory procedure govern Denied Entity List action; scrip cancellation dispute left to appellate remedy.
Essential character test defeats reclassification where mobile phone parts were not proved to be complete phones.
Classification dispute in self-assessment cannot by itself justify extended limitation, penalty, or confiscation for misdeclaration.
Specific tariff heading for chemical analysis instruments prevailed over general medical entry, preserving exemption for imported glucometers.
Maintainability of customs revision and lack of corroboration led to restoration of exoneration in alleged smuggling case.
Misdeclaration and diversion of duty-free gold upheld, with penalties confined to participants shown to have consciously facilitated fraud.
Reformate classification held settled for identical imports; earlier Supreme Court-affirmed ruling barred reopening of the same dispute.
Regular bail in customs smuggling probe granted where documentary evidence was already with the department and custody was unnecessary.
Registered office shift barred during pending resolution plan appeals; Regional Director lacked jurisdiction under the Companies Rules.
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