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...
CENVAT Credit - when it is undisputed that revenue is collecting service tax from the appellant under cargo handling services and having not re-classified the services, they cannot now turn around and say that the services rendered by the appellant could not fall under the category of cargo handling services for denying for availment of legitimate Cenvat Credit
CENVAT Credit - when it is undisputed that revenue is collecting service tax from the appellant under cargo handling services and having not re-classified the services, they cannot now turn around and say that the services rendered by the appellant could not fall under the category of cargo handling services for denying for availment of legitimate Cenvat Credit
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