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...
Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
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Credit of TDS - The major defect on the part of the assessee for not approaching the appropriate authorities cannot cure the lapse on the part of assessee and therefore, the CIT(A) was right in dismissing the appeal of the assessee. - AT
Credit of TDS - The major defect on the part of the assessee for not approaching the appropriate authorities cannot cure the lapse on the part of assessee and therefore, the CIT(A) was right in dismissing the appeal of the assessee. - AT
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