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...
Central Government de-notified 1.11 hectares from the Special Economic Zone for Information Technology and Information Technology Enabled Services at Survey No. 128/2/A Near Rajiv Gandhi Infotech Park - Phase-I, Hinjewadi, Taluka- Mulashi, District Pune, Maharashtra. Resultant area of the SEZ stands at 3.95 hectares after de-notification. The de-notified land parcels will be utilized for infrastructure creation to sub-serve the SEZ's objective. The proposal was recommended by the Development Commissioner, SEEPZ SEZ and approved by the State Government of Maharashtra.
Central Government de-notified 1.11 hectares from the Special Economic Zone for Information Technology and Information Technology Enabled Services at Survey No. 128/2/A Near Rajiv Gandhi Infotech Park - Phase-I, Hinjewadi, Taluka- Mulashi, District Pune, Maharashtra. Resultant area of the SEZ stands at 3.95 hectares after de-notification. The de-notified land parcels will be utilized for infrastructure creation to sub-serve the SEZ's objective. The proposal was recommended by the Development Commissioner, SEEPZ SEZ and approved by the State Government of Maharashtra.
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