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...
Reopening of assessment u/s 147 - Notice issued beyond the period of limitation - in view of the fact that 01.04.2018 was a Sunday, thus, for all purposes, notice was issued for reopening of assessment within the period of limitation for the assessment year 2011-12, and therefore, the respondent is to proceed further in accordance with law by following the procedures contemplated under the Act - HC
Reopening of assessment u/s 147 - Notice issued beyond the period of limitation - in view of the fact that 01.04.2018 was a Sunday, thus, for all purposes, notice was issued for reopening of assessment within the period of limitation for the assessment year 2011-12, and therefore, the respondent is to proceed further in accordance with law by following the procedures contemplated under the Act - HC
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