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...
Refund of SAD - N/N. 102/2007-Customs - rejection on the ground that the claim was beyond the time limit of one year from the date of payment of duty - The appellant is eligible for refund, despite the fact that its claim of refund was belated (by 10 days) - Refund allowed.
Refund of SAD - N/N. 102/2007-Customs - rejection on the ground that the claim was beyond the time limit of one year from the date of payment of duty - The appellant is eligible for refund, despite the fact that its claim of refund was belated (by 10 days) - Refund allowed.
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