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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Levy of interest - Even though the claim of the appellant that CENVAT credit was available in the books and therefore interest could not have been levied from that date looks logical, unfortunately unless the CENVAT credit available in the books is debited, legally it cannot be said that the service tax has been paid. - AT
Levy of interest - Even though the claim of the appellant that CENVAT credit was available in the books and therefore interest could not have been levied from that date looks logical, unfortunately unless the CENVAT credit available in the books is debited, legally it cannot be said that the service tax has been paid. - AT
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