Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
TNMM functional comparability requires excluding rice manufacturers from a pure Basmati rice trader's benchmark and recognising operating export recei...
Working-capital adjustment subsumes delayed-receivable effects in TNMM benchmarking of captive software-development services, avoiding separate notion...
Transfer-pricing comparability requires exclusion of financially illogical super-profit comparables and correction of unsupported annual-report and ma...
Charitable character assessment preserves Section 80G approval despite inclusive spiritual teachings and incidental religious expenditure within the s...
Penalty proceedings for cash-loan acceptance require assessment proceedings and recorded Assessing Officer satisfaction; absent these, the proceedings...
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Re-export of illegally imported municipal solid waste under the hazardous waste regime means return to the country of origin, not shipment to a third country, and domestic disposal through cement kilns or waste-to-energy facilities is inconsistent with the statutory scheme and the Basel Convention. The writ challenge to the confiscation and re-export orders failed because the importers had accepted the adverse adjudication findings, paid penalties and did not pursue the available statutory appeal. The Court also held that container freight station and liner detention charges remained payable after adverse adjudication, but non-payment could not be used to retain the waste in India; the authorised carrier had to carry out the re-export.
Re-export of illegally imported municipal solid waste under the hazardous waste regime means return to the country of origin, not shipment to a third country, and domestic disposal through cement kilns or waste-to-energy facilities is inconsistent with the statutory scheme and the Basel Convention. The writ challenge to the confiscation and re-export orders failed because the importers had accepted the adverse adjudication findings, paid penalties and did not pursue the available statutory appeal. The Court also held that container freight station and liner detention charges remained payable after adverse adjudication, but non-payment could not be used to retain the waste in India; the authorised carrier had to carry out the re-export.
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