Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
TP Adjustment - receipt of management services from AEs - It is difficult to prove the services in terms of numbers but it can be seen only in ease of doing business in India and satisfaction of the farmers who are availing the services - TPO taken ALP is ‘NIL’ and analysed the management services on benefit test which is not a method in the TP study - TPO should bench mark this transaction separately - remanded
TP Adjustment - receipt of management services from AEs - It is difficult to prove the services in terms of numbers but it can be seen only in ease of doing business in India and satisfaction of the farmers who are availing the services - TPO taken ALP is ‘NIL’ and analysed the management services on benefit test which is not a method in the TP study - TPO should bench mark this transaction separately - remanded
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
