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ITAT: Cites inconsistency in authorities’ reasons to determine NIL ALP for…
ITAT: Upholds corporate-guarantee as an international transaction; Restricts…
ITAT: Upholds SDT adjustment u/s 80IB qua inter-unit sale of chocolate
HC: Absent ingredients of prima facie case, waiver of Sec.11 exemption not tax…
ITAT: Holds TP-adjustment cannot be added to MAT book profits; Rejects use…
ITAT: Holds internal TNMM as MAM qua export sales; Upholds inclusion of comparables
ITAT: Affirms advances to AEs as loans, rejects Adani Power’s characterization…
ITAT: Refuses to revisit the view taken on remand of Star India's case; Dismisses…
SC: SC: Dismisses foreign national's plea for condoning delay in filing ITR
DC: DC: Upholds conviction for ITR non-filing as Assessee fails to rebut mens rea…
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Direct Tax
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