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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CENVAT Credit is admissible to the appellant on the duty paid on capital goods and service tax paid on input services used in the setting up of the new premises i.e. the Mall which is later provided on rent and service tax has been paid on Renting of Immovable Property Service and the input services used in providing the said output services.
CENVAT Credit is admissible to the appellant on the duty paid on capital goods and service tax paid on input services used in the setting up of the new premises i.e. the Mall which is later provided on rent and service tax has been paid on Renting of Immovable Property Service and the input services used in providing the said output services.
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