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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...
Area Based exemption - benefit of the exemption N/N. 50/2003-CE - No document is there establishing that the commercial manufacture had commenced before 31 March 2010 - None of the documents which are said to have been produced before the Commissioner (Appeals) pertain to physical verification and finding of any authority to show that the factory was set up and commercial production commenced before 31 March 2010. - The appellant is not entitled to the benefit of exemption - AT
Area Based exemption - benefit of the exemption N/N. 50/2003-CE - No document is there establishing that the commercial manufacture had commenced before 31 March 2010 - None of the documents which are said to have been produced before the Commissioner (Appeals) pertain to physical verification and finding of any authority to show that the factory was set up and commercial production commenced before 31 March 2010. - The appellant is not entitled to the benefit of exemption - AT
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