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...
CENVAT Credit - reduction of credit towards debit notes issued against Quality difference - Once it is not disputed that the entire quantity for which the invoice was raised, was received by the appellant and used in the manufacture, they are eligible for cenvat credit on the entire excise duty paid on inputs received and used.
CENVAT Credit - reduction of credit towards debit notes issued against Quality difference - Once it is not disputed that the entire quantity for which the invoice was raised, was received by the appellant and used in the manufacture, they are eligible for cenvat credit on the entire excise duty paid on inputs received and used.
Note: It is a system-generated summary and is for quick reference only.
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