Allocation of enhanced FSI/TDR proceeds between cooperative society and individual flat-owners; tribunal deletes society LTCG addition, remits 80P ver...
Electronic Postal Bill of Export templates mandating specified data fields for postal export declarations; system-generated Let Export Order on public...
Tribunal held that clause (i) of the statutory provision defining specified domestic transactions was omitted with retrospective effect, applying established precedent on retrospective omission so the provision is treated as never having existed; consequently references to the Transfer Pricing Officer and transfer pricing adjustments for the relevant assessment year were invalid and the additions based solely on that provision were directed to be deleted, leading to allowance of the appeal and removal of the contested additions.
Tribunal held that clause (i) of the statutory provision defining specified domestic transactions was omitted with retrospective effect, applying established precedent on retrospective omission so the provision is treated as never having existed; consequently references to the Transfer Pricing Officer and transfer pricing adjustments for the relevant assessment year were invalid and the additions based solely on that provision were directed to be deleted, leading to allowance of the appeal and removal of the contested additions.
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