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...
Release of confiscated goods alongwith the truck - the final order of confiscation came to be passed on the very same date on which the notice was issued. - We are convinced with the submissions of with regard to the legality and validity of the impugned order of confiscation in the Form GST MOV-11 - Order quashed - Matter restored.
Release of confiscated goods alongwith the truck - the final order of confiscation came to be passed on the very same date on which the notice was issued. - We are convinced with the submissions of with regard to the legality and validity of the impugned order of confiscation in the Form GST MOV-11 - Order quashed - Matter restored.
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