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...
Detention Order - Section 129 (1) of CGST Act, 2017 - release the goods detained within twelve hours from the date and time of receipt of bank guarantee valid for six weeks - The respondent shall complete the enquiry, afford fair and reasonable opportunity, pass and communicate the order within four weeks, if fails,the petitioner is not under obligation to keep the bank guarantee alive beyond six weeks
Detention Order - Section 129 (1) of CGST Act, 2017 - release the goods detained within twelve hours from the date and time of receipt of bank guarantee valid for six weeks - The respondent shall complete the enquiry, afford fair and reasonable opportunity, pass and communicate the order within four weeks, if fails,the petitioner is not under obligation to keep the bank guarantee alive beyond six weeks
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