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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Explanation 4 to section 28 preserved the pre-amendment customs recovery regime for notices issued before 29-03-2018, so the later supplementary-notice mechanism under section 28(7A) and the 2019 Regulations could not be applied to a 2014 show cause notice. A corrigendum adding fresh allegations and evidence after completion of the final hearing could not be treated as a valid supplement to the notice and had to be ignored at final adjudication. The writ petition was allowed, and the final order was directed to be passed on the original notice without considering the corrigendum.
Explanation 4 to section 28 preserved the pre-amendment customs recovery regime for notices issued before 29-03-2018, so the later supplementary-notice mechanism under section 28(7A) and the 2019 Regulations could not be applied to a 2014 show cause notice. A corrigendum adding fresh allegations and evidence after completion of the final hearing could not be treated as a valid supplement to the notice and had to be ignored at final adjudication. The writ petition was allowed, and the final order was directed to be passed on the original notice without considering the corrigendum.
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