TNMM comparability using audited accounts and working-capital adjustments can eliminate unwarranted transfer-pricing additions where verified margins ...
Gross-profit additions on disputed purchases require reasoned appellate determination; disclosed claims alone do not support inaccurate-particulars pe...
Limitation after transfer-pricing remand: fresh TPO reference did not extend the assessment deadline, rendering the consequential assessment time-barr...
Interim judicial restraint on tax deduction prevents default, while supporting reasonable cause and penalty deletion for foreign-leg LFC reimbursement...
Palmolein classification defeated the crude-oil concession; material misdeclaration sustained recovery and confiscation, while separate false-document...
Export of goods or not - clearance of Aviation Turbine Fuel (ATF) when loaded into flight operating on international route - there is a violation of principle of natural justice in passing the de novo order - matter remanded back.
Export of goods or not - clearance of Aviation Turbine Fuel (ATF) when loaded into flight operating on international route - there is a violation of principle of natural justice in passing the de novo order - matter remanded back.
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TaxTMI 
TaxTMI 
of 4923 
