Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
Capital gain computation - adoption of fair market value as on 01.04.1981 - FMV is to be determined by the DVO instead of determining the value by the AO/CIT(A) without taking the technical expert’s opinion - remanded to AO to get the valuation report from the DVO and decide the issue afresh
Capital gain computation - adoption of fair market value as on 01.04.1981 - FMV is to be determined by the DVO instead of determining the value by the AO/CIT(A) without taking the technical expert’s opinion - remanded to AO to get the valuation report from the DVO and decide the issue afresh
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