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1. TP Adjustment - Rejection of Associated Enterprises as the tested party - foreign Associated Enterprises satisfied all the criteria for being taken as a tested party....

2. Income from house property - Estimation of notional rent - We fail to understand as to why the CIT(A) has chosen again to exhibit his scant regard to the judicial...

3. Applying transfer pricing formula - associate enterprises - there has to be an enterprise in the nature of a firm and another enterprise who holds not less than 10%...

4. Status of corporate debtor claiming as MSME - CIRP proceedings - Persons not eligible to be Resolution Applicant u/s 29A - No doubt an option is given to micro or small...

5. TP Adjustment - Addition considering the interest free loan and advances to its Associated Enterprises - As assessee got such huge business from its associated...

6. Principles of natural justice - gist of submissions by the learned counsel for the appellants are that the department did not consider their submissions in entirety -...

7. Lifting of provisional attachment - passing order in form GST DRC-07 - Its like recovery under the Bombay Land Revenue Code. This is possible or rather permissible only...

8. TP Adjustment - notional interest on outstanding receivables due from Associated Enterprises (AES) - assessee not charging any interest from its AEs - Treatment of...

9. TP adjustment - consideration paid to the associated enterprise pursuant to the merger of the holding company (i.e. subsidiary of associated enterprise) with the...

10. TP adjustment - Arms’ length price of international transaction of overdue export proceeds - non-charging of interest on advances being overdue export proceeds from...

11. Capital gain on relinquishment of rights in the assets of the firm - ascertained goodwill for the purposes of accounting and settlement - When an Accounting Standard...

12. Specified Companies (Furnishing of information about payment to micro and small enterprise suppliers) Order, 2019

13. Transfer pricing adjustment – When the indent/commission transaction with the associated enterprises is to be benchmarked, the same should be done with indent/...

14. Service tax on immovable property has been held as constitutionally valid – Bombay High Court

15. Service tax on immovable property has been held as constitutionally valid – Bombay High Court