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...
Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Interest on Refund - liability to pay interest commences from the date of expiry of three months from the date of receipt of application for refund and not on the expiry of the said period from the date on which order of refund is made - AT
Interest on Refund - liability to pay interest commences from the date of expiry of three months from the date of receipt of application for refund and not on the expiry of the said period from the date on which order of refund is made - AT
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