Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
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Penalty u/s 271(1)(c) - non-compliance on the part of the assessee of various notices issued - information which was required for completing the assessment was already filed by the assessee before the AO and non-attendance or non-filing of information by the AO in response to various notices is rendered merely a technical or venial breach when the addition has already been deleted by the CIT(A) in quantum appeal proceedings keeping in view the explanation regarding the source of cash deposits. - No penalty - AT
Penalty u/s 271(1)(c) - non-compliance on the part of the assessee of various notices issued - information which was required for completing the assessment was already filed by the assessee before the AO and non-attendance or non-filing of information by the AO in response to various notices is rendered merely a technical or venial breach when the addition has already been deleted by the CIT(A) in quantum appeal proceedings keeping in view the explanation regarding the source of cash deposits. - No penalty - AT
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