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...
Best Judgement assessment - in the present case it would indicate that non-availability of books of account has not been taken as a ground rather it was something which was seen and found at the time of survey, that is loading of oil cake in vehicle and the same did not match with the account books upon which the assessment has been made - demand confirmed. - HC
Best Judgement assessment - in the present case it would indicate that non-availability of books of account has not been taken as a ground rather it was something which was seen and found at the time of survey, that is loading of oil cake in vehicle and the same did not match with the account books upon which the assessment has been made - demand confirmed. - HC
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