Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
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HC affirmed the tax exemption claim for a ST member under Section 10(26) of Income Tax Act, 1961. The respondent, belonging to a Rajasthan ST community, was entitled to income tax exemption for the period posted in Agartala, Tripura, a specified area. The court relied on prior Full Bench precedent and upheld the Single Judge's order, confirming the respondent's right to tax refund based on his ST status and service location, thereby rejecting appellants' challenge to the exemption claim.
HC affirmed the tax exemption claim for a ST member under Section 10(26) of Income Tax Act, 1961. The respondent, belonging to a Rajasthan ST community, was entitled to income tax exemption for the period posted in Agartala, Tripura, a specified area. The court relied on prior Full Bench precedent and upheld the Single Judge's order, confirming the respondent's right to tax refund based on his ST status and service location, thereby rejecting appellants' challenge to the exemption claim.
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