Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
The ITAT allowed the assessee's appeal for statistical purposes and remanded the matter to the Assessing Officer/Transfer Pricing Officer for fresh adjudication. Regarding the Transfer Pricing adjustment, the ITAT admitted additional evidence filed by the assessee and directed the TPO to determine the Most Appropriate Method for computing Arm's Length Price after considering the new evidence. Concerning the disallowance of business promotion expenses, the ITAT remitted the matter back to the Assessing Officer for fresh adjudication after the assessee agreed to file evidence.
The ITAT allowed the assessee's appeal for statistical purposes and remanded the matter to the Assessing Officer/Transfer Pricing Officer for fresh adjudication. Regarding the Transfer Pricing adjustment, the ITAT admitted additional evidence filed by the assessee and directed the TPO to determine the Most Appropriate Method for computing Arm's Length Price after considering the new evidence. Concerning the disallowance of business promotion expenses, the ITAT remitted the matter back to the Assessing Officer for fresh adjudication after the assessee agreed to file evidence.
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