SEZ-unit profit deduction covers voluntary transfer-pricing adjustments, while exempt-income costs, foreign-exchange loss and ITeS comparables are exa...
Infrastructure-development deduction remains available to EPC contractors when substantive statutory conditions outweigh contractor labels in agreemen...
Explained Investment Sources: documented gifts and traceable salary savings supported deletion of additions for property and mutual-fund SIP investmen...
Internal comparable pricing supports arm's-length interest on compulsorily convertible debentures, preventing their recharacterisation as equity for t...
Principles of Natural Justice - The petitioner instead of appearing through a legal representative before the adjudicating authority was kept on corresponding for supply for entire data collected by the respondents during the search. No such demand was made by the person from whose possession the data was seized - Even otherwise appellate authority is competent to examine the effect non-supply of non relied upon documents/ data while deciding the appeal. Even otherwise there are details of the data demanded by the writ petitioner only for the sake of delaying the proceedings simply letters were sent. - Petition dismissed - HC
Principles of Natural Justice - The petitioner instead of appearing through a legal representative before the adjudicating authority was kept on corresponding for supply for entire data collected by the respondents during the search. No such demand was made by the person from whose possession the data was seized - Even otherwise appellate authority is competent to examine the effect non-supply of non relied upon documents/ data while deciding the appeal. Even otherwise there are details of the data demanded by the writ petitioner only for the sake of delaying the proceedings simply letters were sent. - Petition dismissed - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4879 
