Transfer pricing requires evidence for AMP transactions, functionally reliable comparables, and appropriate aggregation or Berry Ratio benchmarking me...
Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is establ...
Reassessment jurisdiction fails where unverified portal information is aggregated without examining the taxpayer's explanation or relevance of entries...
Statutory sanction for delayed reassessment requires approval from the prescribed authority; approval by an inferior authority invalidates jurisdictio...
Transfer pricing margin adjustments require matching treatment of non-operating income and related costs, with comparability issues reconsidered on ev...
Preliminary-expense amortisation and MAT exempt-income adjustments prevailed, while trademark costs and managerial remuneration require fresh verifica...
Export valuation requires contemporaneous evidence; unrelated invoices cannot prove overvaluation, and dual penalties on firm and partner are impermis...
Validity of demand of service tax - ex-parte order passed by the adjudicating officer - the petitioner though repeatedly asked for extension of time to file reply, had not submitted any reply, even though such time was granted - writ petition dismissed.
Validity of demand of service tax - ex-parte order passed by the adjudicating officer - the petitioner though repeatedly asked for extension of time to file reply, had not submitted any reply, even though such time was granted - writ petition dismissed.
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