Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
Prosecution of offence u/s 276-B r/w 278B(2) - belated payment of TDS into the Central Government Treasury - The sanction was granted without considering payment of interest; and Late filing fee of TDS. Further reply which was filed on 01.02.2018 in the office of Additional Commissioner, Income Tax (TDS), Hyderabad is also not considered. - Launching prosecution proceedings on the basis of so called sanction is invalid. - HC
Prosecution of offence u/s 276-B r/w 278B(2) - belated payment of TDS into the Central Government Treasury - The sanction was granted without considering payment of interest; and Late filing fee of TDS. Further reply which was filed on 01.02.2018 in the office of Additional Commissioner, Income Tax (TDS), Hyderabad is also not considered. - Launching prosecution proceedings on the basis of so called sanction is invalid. - HC
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