Delayed judgment pronouncement alone does not invalidate Tribunal orders, while rectification cannot reopen evidence or negate confiscation-related pe...
Agricultural-land reinvestment qualifies when transfer consideration precedes replacement purchase, while unexamined claims may be reassessed on escap...
Bona fide public fixed-deposit explanations prevent concealment penalties where unexplained-credit additions lack independent evidence of undisclosed ...
Factory-consumption condition restricts solar module parts exemption and excludes imported aluminium profiles fabricated outside the production factor...
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Recovery of the balance disputed tax demand arising from transfer-pricing adjustments was stayed pending appeal, conditional on deposit of 20% of the outstanding demand after excluding proportionate demand relating to services claimed to have been rendered to an associated enterprise. The stay operates for 180 days or until appeal disposal, whichever occurs first, subject to meeting the deposit condition and cooperating in early appeal disposal. No merits determination was made on the transfer-pricing additions.
Recovery of the balance disputed tax demand arising from transfer-pricing adjustments was stayed pending appeal, conditional on deposit of 20% of the outstanding demand after excluding proportionate demand relating to services claimed to have been rendered to an associated enterprise. The stay operates for 180 days or until appeal disposal, whichever occurs first, subject to meeting the deposit condition and cooperating in early appeal disposal. No merits determination was made on the transfer-pricing additions.
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