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External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Valuation - Tour Operator Services - Since, the applicant is charging the same amount from their client as is paid by them to the hotel aggregators and all other conditions of "pure agent" are also satisfied, the value of hotel accommodation cannot be added to value of their main service which is booking of hotel accommodation.
Valuation - Tour Operator Services - Since, the applicant is charging the same amount from their client as is paid by them to the hotel aggregators and all other conditions of "pure agent" are also satisfied, the value of hotel accommodation cannot be added to value of their main service which is booking of hotel accommodation.
Note: It is a system-generated summary and is for quick reference only.
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