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...
Reverse charge mechanism - Levy on the account of appellant having been paid subscription in foreign currency for obtaining membership of World Medical Association (WMA) under reverse charge mechanism - The authorities failed to specify the nature of services, directed to do so.
Reverse charge mechanism - Levy on the account of appellant having been paid subscription in foreign currency for obtaining membership of World Medical Association (WMA) under reverse charge mechanism - The authorities failed to specify the nature of services, directed to do so.
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