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...
Valuation - Franchisee service - royalty referred to in the agreement and actually collected by the appellant from the franchisee ought to have been made part of the taxable value of the ‘Franchise Service’ for the period of dispute - AT
Valuation - Franchisee service - royalty referred to in the agreement and actually collected by the appellant from the franchisee ought to have been made part of the taxable value of the ‘Franchise Service’ for the period of dispute - AT
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