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...
Invocation of constitutional jurisdiction under Article 32 - seeking directions relating to the conservation of the species - Right to a healthy environment and freedom from adverse effects of climate change - Balance between conservation efforts and renewable energy development. - The Supreme Court modified its 2021 judgment, acknowledging the need for a balanced approach that considers both the conservation of the Great Indian Bustard and India's renewable energy goals. The court directed the formation of an Expert Committee to reassess the feasibility of underground power lines and recommend appropriate measures. The judgment reaffirmed India's commitment to its international climate obligations and the right to a healthy environment.
Invocation of constitutional jurisdiction under Article 32 - seeking directions relating to the conservation of the species - Right to a healthy environment and freedom from adverse effects of climate change - Balance between conservation efforts and renewable energy development. - The Supreme Court modified its 2021 judgment, acknowledging the need for a balanced approach that considers both the conservation of the Great Indian Bustard and India's renewable energy goals. The court directed the formation of an Expert Committee to reassess the feasibility of underground power lines and recommend appropriate measures. The judgment reaffirmed India's commitment to its international climate obligations and the right to a healthy environment.
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