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...
CIRP proceedings - Whether the income tax department is a Secured Creditor. - It is upto the Liquidator to decide in terms of the I&B Code-V - Income Tax Department allowed to make claim before the Liquidator as a Secured Creditor. If the Form is incomplete, it will file separate Form with evidence in support of the claim.
CIRP proceedings - Whether the income tax department is a Secured Creditor. - It is upto the Liquidator to decide in terms of the I&B Code-V - Income Tax Department allowed to make claim before the Liquidator as a Secured Creditor. If the Form is incomplete, it will file separate Form with evidence in support of the claim.
Note: It is a system-generated summary and is for quick reference only.
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