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...
Classification of Betine Hydrochloride (Betine HCL) - The Tribunal noted that no samples were drawn for chemical testing to support the classification, and the product literature from the manufacturer indicated that "Betaine Hydrochloride" is an animal feed additive, produced according to International Quality Standard FAMI QS, and not suitable for human or medicinal use. - The Tribunal dismissed the Revenue's appeals and allowed the appeals filed by the appellant, confirming the classification of "Betaine Hydrochloride" under CETH 230990.
Classification of Betine Hydrochloride (Betine HCL) - The Tribunal noted that no samples were drawn for chemical testing to support the classification, and the product literature from the manufacturer indicated that "Betaine Hydrochloride" is an animal feed additive, produced according to International Quality Standard FAMI QS, and not suitable for human or medicinal use. - The Tribunal dismissed the Revenue's appeals and allowed the appeals filed by the appellant, confirming the classification of "Betaine Hydrochloride" under CETH 230990.
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