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...
Addition of sum paid to secure the possession of the flat - unexplained investment - since the broker had denied the receipt of payment and the Society had also denied the same, the AO could not have held that the assessee had paid a sum to Shri Chokhani for securing the possession of the flat though no paper evidencing the payment except a letter of the broker was seized - HC
Addition of sum paid to secure the possession of the flat - unexplained investment - since the broker had denied the receipt of payment and the Society had also denied the same, the AO could not have held that the assessee had paid a sum to Shri Chokhani for securing the possession of the flat though no paper evidencing the payment except a letter of the broker was seized - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4830 
Join Channel 
