Disciplinary proportionality requires penalties for Authorised Representative misconduct to match proven harm, leading to reconsideration of registrat...
Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
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HC held that the Transfer Pricing Officer (TPO) improperly rejected the assessee's transfer pricing study for intra-group services. The ITAT's decision to remand the matter was upheld, requiring the TPO to re-examine the transfer pricing analysis and verify whether conditions under Section 92C(3) are satisfied before making any adjustment. The fundamental premise of the TPO that no services were received was rejected, necessitating a comprehensive reassessment of the intra-group service transaction's arm's length pricing.
HC held that the Transfer Pricing Officer (TPO) improperly rejected the assessee's transfer pricing study for intra-group services. The ITAT's decision to remand the matter was upheld, requiring the TPO to re-examine the transfer pricing analysis and verify whether conditions under Section 92C(3) are satisfied before making any adjustment. The fundamental premise of the TPO that no services were received was rejected, necessitating a comprehensive reassessment of the intra-group service transaction's arm's length pricing.
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