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1. TP Adjustment - AMP expenses by applying bright line test on protective basis - TP adjustment amounting by applying BLT is not sustainable on protective basis having no...

2. Income-tax (28th Amendment), Rules, 2016 - Special Provisions Relating to Tax on Distributed income of Domestic Company for Buy-Back of Shares - Notification

3. Exclusion of bad debts as sundry balances written off from the operating expenses on the ground that the same relates to domestic sales - AT

4. Dishonour of Cheque - proceedings initiated by the appellant under Section 138 of the Negotiable Instruments Act, 1881 - Validity of handwritten note (Notice) sent by...

5. TP adjustment - comparable selection - Rule 10B(4)- the data to be used in analysing the comparability of an uncontrolled transaction shall be the data relating to the...

6. Action on the complaint of the petitioner sent through speed post - Request for necessary investigation may be done against private respondents - Writ of Mandamus -...

7. Excise – sale through related parties, valuation provisions applicable – tribunal order reversed by SC

8. TPA - determination of ALP - TP adjustment by applying Bright Line Test (BLT) is not sustainable on protective basis having no statutory mandate.

9. Determination of ALP - transactions of the assessee with its Branch Office in Canada - total revenue earned by branch office Canada has been offered for taxation -...

10. Period of limitation for passing the block assessment order - limitation period is to be counted from the last date of search when the search operation completed - SC