Transfer pricing requires evidence for AMP transactions, functionally reliable comparables, and appropriate aggregation or Berry Ratio benchmarking me...
Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is establ...
Reassessment jurisdiction fails where unverified portal information is aggregated without examining the taxpayer's explanation or relevance of entries...
Statutory sanction for delayed reassessment requires approval from the prescribed authority; approval by an inferior authority invalidates jurisdictio...
Transfer pricing margin adjustments require matching treatment of non-operating income and related costs, with comparability issues reconsidered on ev...
Preliminary-expense amortisation and MAT exempt-income adjustments prevailed, while trademark costs and managerial remuneration require fresh verifica...
Export valuation requires contemporaneous evidence; unrelated invoices cannot prove overvaluation, and dual penalties on firm and partner are impermis...
Allegation of taking GST registration by the third party - Petitioner claimed that, respondent have misused the address of his property - Certainly these are disputed questions of fact qua the rights inter se between the petitioner and respondent No. 3. The same cannot be adjudicated in the proceedings of this writ petition. - Petitioner may make representation before the GST officers for consideration - HC
Allegation of taking GST registration by the third party - Petitioner claimed that, respondent have misused the address of his property - Certainly these are disputed questions of fact qua the rights inter se between the petitioner and respondent No. 3. The same cannot be adjudicated in the proceedings of this writ petition. - Petitioner may make representation before the GST officers for consideration - HC
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