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...
Denial of refund claim -if credit is admissible in a particular month, it will be admissible in preceding and succeeding month also and exporter can claim refund after nine months, which will obviously not relate to export of goods in same month - AT
Denial of refund claim -if credit is admissible in a particular month, it will be admissible in preceding and succeeding month also and exporter can claim refund after nine months, which will obviously not relate to export of goods in same month - AT
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