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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Benefit of exemption under Notification 21/2002-Cus - Export and import of oil well equipments - merely because they have claimed benefit at the time of importation, even though they were eligible for the benefit under the EXIM policy, the benefit of the Foreign Trade Policy cannot be denied to the appellant - AT
Benefit of exemption under Notification 21/2002-Cus - Export and import of oil well equipments - merely because they have claimed benefit at the time of importation, even though they were eligible for the benefit under the EXIM policy, the benefit of the Foreign Trade Policy cannot be denied to the appellant - AT
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