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...
apital gain - the assessee was allotted shares in CEPL against relinquish-ment of shares which he has already acquired in VML and CPL - There is nothing on record to show that the transactions entered into by the assessee in acquiring the shares in VML and CPL and later in CEPL are different links of the same chain.... - AT
apital gain - the assessee was allotted shares in CEPL against relinquish-ment of shares which he has already acquired in VML and CPL - There is nothing on record to show that the transactions entered into by the assessee in acquiring the shares in VML and CPL and later in CEPL are different links of the same chain.... - AT
Note: It is a system-generated summary and is for quick reference only.
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