Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
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ITAT allowed assessee's appeal against CIT(A)'s order u/s 270A for not considering assessee's submissions regarding substantial relief granted in quantum proceedings and grounds that additions were on account of ad-hoc apportionment of expenses. Matter restored to CIT(A) for de-novo adjudication after examining assessee's facts and grounds.
ITAT allowed assessee's appeal against CIT(A)'s order u/s 270A for not considering assessee's submissions regarding substantial relief granted in quantum proceedings and grounds that additions were on account of ad-hoc apportionment of expenses. Matter restored to CIT(A) for de-novo adjudication after examining assessee's facts and grounds.
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