Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
Employee conflict disclosures and investment restrictions expand with new recusal duties, post-employment limits, and compliance reporting requirement...
The word “perverse” has to be understood in law as defined to mean “against the weight of evidence.” From the discussions it is held that the findings arrived at by the learned trial Court are perverse and erroneous. - HC
The word “perverse” has to be understood in law as defined to mean “against the weight of evidence.” From the discussions it is held that the findings arrived at by the learned trial Court are perverse and erroneous. - HC
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