Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
ITAT adjudicated transfer pricing dispute involving Integrated Global Services (IGS) provided by Associated Enterprises. After comprehensive review of cost benefit analysis and documentary evidence across finance, accounting, HR, marketing, and technical service segments, the tribunal examined administrative support services. Referencing precedent in Corteva Agriscience case, the tribunal comprehensively evaluated service pricing methodology. Ultimately, the tribunal ruled in favor of the assessee, directing complete deletion of transfer pricing adjustment for administrative support services, thereby validating the company's transfer pricing approach and rejecting revenue's proposed additional tax assessment.
ITAT adjudicated transfer pricing dispute involving Integrated Global Services (IGS) provided by Associated Enterprises. After comprehensive review of cost benefit analysis and documentary evidence across finance, accounting, HR, marketing, and technical service segments, the tribunal examined administrative support services. Referencing precedent in Corteva Agriscience case, the tribunal comprehensively evaluated service pricing methodology. Ultimately, the tribunal ruled in favor of the assessee, directing complete deletion of transfer pricing adjustment for administrative support services, thereby validating the company's transfer pricing approach and rejecting revenue's proposed additional tax assessment.
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