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...
Scope of the exemption - Interpretation of conditions imposed - The goods title in the goods continued to remain vested with the appellant as is evident from the facts when the goods were reimported, the Bills of Entry were filed by the appellant - Benefit of exemption allowed.
Scope of the exemption - Interpretation of conditions imposed - The goods title in the goods continued to remain vested with the appellant as is evident from the facts when the goods were reimported, the Bills of Entry were filed by the appellant - Benefit of exemption allowed.
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