Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of th...
Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestab...
Diagnostic microcuvette classification follows sole-use analytical function, placing specialised disposable cuvettes with their analyser rather than g...
Customs Broker licensing proceedings fail when their offence-report foundation collapses and authorisation, advisory, and KYC duties remain unbreached...
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Change of Private Limited company to Limited liability partnership firm - succession to business - Disallowance of expenses - non filing of return for proper period and not in appropriate status is not at all a procedural mistake, it is quite substantial mistake. - AO directed to examine the issue as per law without being influenced by other observation of the Ld.CIT(A) - AT
Change of Private Limited company to Limited liability partnership firm - succession to business - Disallowance of expenses - non filing of return for proper period and not in appropriate status is not at all a procedural mistake, it is quite substantial mistake. - AO directed to examine the issue as per law without being influenced by other observation of the Ld.CIT(A) - AT
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