Nominal Index [Citation 301 – 619]Bina Saxena w/o Late Ravendra Kumar Saxena v. Union of India 2023 LiveLaw (Bom) 301Hemant Dhirajlal Banker v. State of Maharashtra 2023 LiveLaw (Bom) 302CIT v. M/s.
Citations 2023 LiveLaw (Del) 1263 to 2023 LiveLaw (Del) 1299NOMINAL INDEXHavells India Limited v. Polycab India Limited 2023 LiveLaw (Del) 1263 DIVYAM AGGARWAL v. UNION OF INDIA & ANR. 2023 LiveLaw.
The Delhi High Court has held that no upward adjustment concerning advertising, marketing, and promotion expenses (AMP) ought to have been made as the comparables chosen by the Transfer Pricing.
Delhi High Court No Incriminating Material Was Found During Search: Delhi High Court Quashes S. 153A Proceedings Case Title: PCIT Versus Oxygen Business Park Pvt. Ltd. The Delhi.
Even though the department had the authority to dispute the residential status of the assessee merely on the strength of the Tax Residency Certificate (TRC), it was incumbent upon the department to make a proper inquiry and to establish the fact that the party claiming benefit and the strength of the TRC was a shell or conduit company.