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...
PMLA - Media Reporting - Petitioner: Seeks direction to prevent Respondent No. 1/ED from leaking any information to the media regarding the ongoing investigation. Claims violation of privacy and dignity, affecting the right to a fair investigation. - The High court acknowledges the importance of a free press in a democratic society and the accountability of public figures to public scrutiny. - The HC determines that the leaked information does not invade the Petitioner's privacy or prejudice any potential trial. Considering the compliance of investigating agencies and the media with the Advisory on Media Policy, the high court dismissed the petition.
PMLA - Media Reporting - Petitioner: Seeks direction to prevent Respondent No. 1/ED from leaking any information to the media regarding the ongoing investigation. Claims violation of privacy and dignity, affecting the right to a fair investigation. - The High court acknowledges the importance of a free press in a democratic society and the accountability of public figures to public scrutiny. - The HC determines that the leaked information does not invade the Petitioner's privacy or prejudice any potential trial. Considering the compliance of investigating agencies and the media with the Advisory on Media Policy, the high court dismissed the petition.
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