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...
The High Court directed the respondent to provide the petitioner with physical or soft copies of the GST returns and documents available with the respondent, within one week. This order was issued in response to the petitioner seeking copies of these documents to enable pursuit of appellate remedies against the cancellation of the firm's GST registration. The petition was disposed of after the Court's directive.
The High Court directed the respondent to provide the petitioner with physical or soft copies of the GST returns and documents available with the respondent, within one week. This order was issued in response to the petitioner seeking copies of these documents to enable pursuit of appellate remedies against the cancellation of the firm's GST registration. The petition was disposed of after the Court's directive.
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