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...
Jurisdiction of CMM (MEERUT)(UP) - Investigation were conducted at Gaziabad (UP) by the DGGI - all Firms/Companies which are said to be of accused, are registered in New Delhi - This court comes to the conclusion that this court is not found to have jurisdiction in the present case. Remand and other records of accused should be submitted before the competent jurisdiction court of Ld. C.M.M. Patiala House Court, New Delhi as per procedure - DSC
Jurisdiction of CMM (MEERUT)(UP) - Investigation were conducted at Gaziabad (UP) by the DGGI - all Firms/Companies which are said to be of accused, are registered in New Delhi - This court comes to the conclusion that this court is not found to have jurisdiction in the present case. Remand and other records of accused should be submitted before the competent jurisdiction court of Ld. C.M.M. Patiala House Court, New Delhi as per procedure - DSC
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