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Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
CENVAT credit - Whether CESTAT is correct in dropping demand of Cenvat Credit on common inputs issued u/sn 11A of the Central Excise Act, 1944 read with Rule 6 & 12 of erstwhile CCR, 2002 for having not maintained separate accounts as mandated statutorily by law? - Held Yes - HC
CENVAT credit - Whether CESTAT is correct in dropping demand of Cenvat Credit on common inputs issued u/sn 11A of the Central Excise Act, 1944 read with Rule 6 & 12 of erstwhile CCR, 2002 for having not maintained separate accounts as mandated statutorily by law? - Held Yes - HC
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