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...
Duty Free Import Authorization (DFIA) Scheme - If the applicant is aggrieved by the application of the Duty Free Import Authorization Scheme to the parties like the petitioner on the ground that it would allegedly affect its business, the appropriate remedy for the applicant would be to challenge the Duty Free Import Authorization Scheme and not to be an intermeddler in a petition where the applicant, who wishes to avail the Duty Free Import Authorization Scheme has sought for the authorization - HC
Duty Free Import Authorization (DFIA) Scheme - If the applicant is aggrieved by the application of the Duty Free Import Authorization Scheme to the parties like the petitioner on the ground that it would allegedly affect its business, the appropriate remedy for the applicant would be to challenge the Duty Free Import Authorization Scheme and not to be an intermeddler in a petition where the applicant, who wishes to avail the Duty Free Import Authorization Scheme has sought for the authorization - HC
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