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September 26, 2026   Case Laws Customs
Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestablished.
September 26, 2026   Case Laws Customs
Extended customs limitation requires proof of wilful misstatement or suppression; disclosed imported rice bran claims defeat jurisdiction.
September 26, 2026   Case Laws Customs
Abetment by Customs Brokers requires evidence of knowledge, conscious involvement or collusion; document processing alone cannot justify penalty.
September 26, 2026   Case Laws Customs
Provisional bank-account attachment ends after the statutory maximum period despite pending Customs Act adjudication proceedings.
September 26, 2026   Case Laws Customs
Redemption Fine Discretion Requires Judicial Assessment Before Confiscated Prohibited Gold Jewellery Is Released on Payment
September 26, 2026   Case Laws Customs
Reasonable limitation for drawback recovery bars delayed Rule 16 action without fraud, despite an alternative statutory appeal.
September 26, 2026   Case Laws Customs
Customs classification of surgeon-used orthopaedic tools under CTH 9018 preserved spinal-instrument customs and IGST benefits.
September 26, 2026   Case Laws Customs
Diagnostic microcuvette classification follows sole-use analytical function, placing specialised disposable cuvettes with their analyser rather than general plastics.
September 26, 2026   Case Laws Customs
Prospective customs exemption notifications bar concessional duty for earlier imports and support extended limitation for ineligible claims.
September 26, 2026   Case Laws Customs
Customs Broker licensing proceedings fail when their offence-report foundation collapses and authorisation, advisory, and KYC duties remain unbreached.
September 26, 2026   Case Laws Customs
Uncertified electronic evidence cannot support customs abetment penalties without reliable proof of intentional active complicity.
September 26, 2026   Case Laws Customs
Specific tariff classification for split air conditioners with refrigerating units prevails over generic split-system and non-refrigerating entries.
September 26, 2026   Case Laws Customs
Detention and demurrage waiver binds NVOCCs on customs-seized goods, with registration suspension possible for regulatory non-compliance.
September 26, 2026   Case Laws Customs
Tariff classification of Digital Axle Counters affirmed as electro-mechanical railway signalling equipment, eliminating duty, confiscation and penalty consequences.
September 26, 2026   Case Laws Money Laundering
PMLA bail conditions and speedy-trial protections support conditional liberty where prolonged undertrial detention becomes punitive.
September 26, 2026   Case Laws Money Laundering
Review of regular bail grants requires perversity or illegality, leaving bail in telephone-interception proceedings undisturbed.
September 26, 2026   Case Laws Service Tax
Pre-deposit refund cannot be appropriated toward penalties already set aside, and delayed refunds attract statutory interest under prior law.
September 26, 2026   Case Laws Service Tax
Larger Bench references require a genuine doubt and a live appeal, preventing advisory rehearing of settled refund issues.
September 26, 2026   Case Laws Indian Laws
Composite appeals from consolidated suits remain maintainable despite separate decrees when procedural defects in appeal memoranda are curable.
September 25, 2026   Notes Benami Property
Beneficial ownership depends on actual funding, holding and benefit, while formal invoices alone may not validate routed bank credits.

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Home › Highlights › Income Tax › 2023 › January, 2023 › This
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Income Tax

TP adjustment - Design Engineering Services - Selection of...

Company Excluded as Comparable in Transfer Pricing Case Due to High Software Revenue and Lack of Segmental Data.

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Income Tax January 25, 2023 Case Laws AT
TP adjustment - Design Engineering Services - Selection of comparable - Since the assessee is not providing any Software services and the software services of this company constitute around 78% of its revenue and further that no segmental information is available, we hold that this company cannot be treated as comparable. We, therefore, order to exclude it from the list of comparables. - AT
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