Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
TP Adjustment - interest charged on foreign currency loan - The Tribunal ruled in favor of the Assessee, finding that the interest charged on the loan to its Associated Enterprise was at an arm's length rate. As a result, the appeal of the Assessee was allowed, and the addition sustained by the CIT(A) was directed to be deleted.
TP Adjustment - interest charged on foreign currency loan - The Tribunal ruled in favor of the Assessee, finding that the interest charged on the loan to its Associated Enterprise was at an arm's length rate. As a result, the appeal of the Assessee was allowed, and the addition sustained by the CIT(A) was directed to be deleted.
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