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...
Classification and nature of services - Service provided by the applicant to the delegates and exhibitors - activities involved are, Technical Seminars, Access to exhibition, Hotel Room Accommodation, Cultural programs, lunch & dinner and Airport Pick Up & Drop etc. - classifiable under HSN 998596 (i.e. events, exhibitions, conventions and trade shows organisation and assistance services) - Rate of GST is 18%
Classification and nature of services - Service provided by the applicant to the delegates and exhibitors - activities involved are, Technical Seminars, Access to exhibition, Hotel Room Accommodation, Cultural programs, lunch & dinner and Airport Pick Up & Drop etc. - classifiable under HSN 998596 (i.e. events, exhibitions, conventions and trade shows organisation and assistance services) - Rate of GST is 18%
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