Functional comparability in transfer pricing prevents ad hoc arm's length adjustments where functions, assets, risks and reliable comparables are unes...
Contingency expenses, exempt-income disallowance, and royalty benchmarking: unsupported adjustments were deleted under consistent accounting and trans...
Disciplinary proportionality requires penalties for Authorised Representative misconduct to match proven harm, leading to reconsideration of registrat...
Customs duty concession case remanded due to violation of principles of natural justice by not providing relied upon documents. Department denied copies of investigation documents relied upon in show cause notice, defeating appellant's right to fair hearing. Matter remanded to Commissioner to pass fresh order after supplying relied upon documents, complying with natural justice principles. Appeal allowed via remand by Appellate Tribunal.
Customs duty concession case remanded due to violation of principles of natural justice by not providing relied upon documents. Department denied copies of investigation documents relied upon in show cause notice, defeating appellant's right to fair hearing. Matter remanded to Commissioner to pass fresh order after supplying relied upon documents, complying with natural justice principles. Appeal allowed via remand by Appellate Tribunal.
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TaxTMI 
TaxTMI 
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