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...
Deduction u/s 54 /54F - investment was made in a residential house outside India in AY 2013-14 - the legislative intent has been made explicit by inserting the amendment to require to purchase/construction of the residential property in India only with effect from 1st April 2015 - applicable prospectively - deduction allowed
Deduction u/s 54 /54F - investment was made in a residential house outside India in AY 2013-14 - the legislative intent has been made explicit by inserting the amendment to require to purchase/construction of the residential property in India only with effect from 1st April 2015 - applicable prospectively - deduction allowed
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