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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Payment of duty on non dutiable goods - once the credit availed is allowed to be utilized for payment of duty the benefit thereunder accrues to two parties, one to the manufacturer of the final product himself and another to the purchaser of the such product, - prima facie the issue is in favor of revenue.. - AT
Payment of duty on non dutiable goods - once the credit availed is allowed to be utilized for payment of duty the benefit thereunder accrues to two parties, one to the manufacturer of the final product himself and another to the purchaser of the such product, - prima facie the issue is in favor of revenue.. - AT
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