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...
Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Whether Tribunal (NCLT) can impose the compounding fees u/s 441(1) of the Act, less than minimum prescribed for the offence u/s 165 (1) read with Section 165(6)? - the Tribunal has no jurisdiction to reduce the fine less than the minimum fine prescribed for the offence - AT
Whether Tribunal (NCLT) can impose the compounding fees u/s 441(1) of the Act, less than minimum prescribed for the offence u/s 165 (1) read with Section 165(6)? - the Tribunal has no jurisdiction to reduce the fine less than the minimum fine prescribed for the offence - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4826 
Join Channel 
