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...
Ex-parte ad-interim injunction against the appellants - Defamatory Article authored by Defendant Nos. 3-5 and published by Defendant Nos. 1 and 2 as stated in the present Suit are defamatory to the Plaintiff - The Court dismissed the appeal, finding the ex-parte ad-interim injunction justified based on prima facie evidence and the balance of convenience favoring the respondent. The Court noted the importance of procedural adherence in granting such injunctions, emphasizing that the initial order was not arbitrary and was within legal bounds. - The Court emphasized the distinction between freedom of speech and defamation, underscoring the necessity of responsible journalism. It concluded that the appellants had not provided sufficient justification to refute the claims of defamation and upheld the injunction.
Ex-parte ad-interim injunction against the appellants - Defamatory Article authored by Defendant Nos. 3-5 and published by Defendant Nos. 1 and 2 as stated in the present Suit are defamatory to the Plaintiff - The Court dismissed the appeal, finding the ex-parte ad-interim injunction justified based on prima facie evidence and the balance of convenience favoring the respondent. The Court noted the importance of procedural adherence in granting such injunctions, emphasizing that the initial order was not arbitrary and was within legal bounds. - The Court emphasized the distinction between freedom of speech and defamation, underscoring the necessity of responsible journalism. It concluded that the appellants had not provided sufficient justification to refute the claims of defamation and upheld the injunction.
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