Mark-to-Market losses on principal-protected debentures are deductible as business expenditure when the obligation is crystallized under mercantile ac...
Deferred Payment of Customs Duty extended to Eligible Manufacturer Importers with electronic registration and ICEGATE authentication for conditional c...
Tariff classification determines GST schedule and rate; beverages in Schedule III attract the higher rate, tea extracts and syrups in Schedule I attra...
Fraudulent trading requires cogent evidence of intent to defraud; ordinary-course payments protected, except post-insolvency withdrawals must be resto...
Page of 4819
Press 'Enter' after typing page number.
5821 to 5840 of 96365 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Outstanding receivables from associated enterprises, where they arose from sales transactions already benchmarked under TNMM and a working capital adjustment had been granted, did not justify a separate notional interest adjustment absent evidence of an independent financing arrangement; the adjustment was deleted. CSR-linked donations were not automatically barred from deduction merely because they were made in discharge of CSR obligations, but the claim required verification of recipient eligibility and other statutory conditions, so the matter was remitted. Grounds challenging initiation of penalty proceedings were treated as premature because no final penalty order was under appeal. The treaty-based claim for refund of excess dividend distribution tax was also restored for fresh adjudication.
Outstanding receivables from associated enterprises, where they arose from sales transactions already benchmarked under TNMM and a working capital adjustment had been granted, did not justify a separate notional interest adjustment absent evidence of an independent financing arrangement; the adjustment was deleted. CSR-linked donations were not automatically barred from deduction merely because they were made in discharge of CSR obligations, but the claim required verification of recipient eligibility and other statutory conditions, so the matter was remitted. Grounds challenging initiation of penalty proceedings were treated as premature because no final penalty order was under appeal. The treaty-based claim for refund of excess dividend distribution tax was also restored for fresh adjudication.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4819 
Join Channel 
