Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
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...
Import of brand new vehicle or not - Valuation of the car - Regarding the eligibility for customs duty exemption, the tribunal found that the vehicle's low mileage (121 km) and registration in UAE were not sufficient evidence to deem it as used. It emphasized that registration in UAE was likely for technical formalities and not for actual use.
Import of brand new vehicle or not - Valuation of the car - Regarding the eligibility for customs duty exemption, the tribunal found that the vehicle's low mileage (121 km) and registration in UAE were not sufficient evidence to deem it as used. It emphasized that registration in UAE was likely for technical formalities and not for actual use.
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