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...
Territorial Jurisdiction - Transfer of appeal - seeking issuance of directions not to hear the appeal by the Technical member whose appointment was challenged by the Advocate of the petitioner in the Honourable Supreme Court - The review petition is disposed of directing that the appeal pending before CESTAT, Bangalore shall be heard by Ahmedabad Bench through video conference as Bangalore Bench of CESTAT as expeditiously as possible - HC
Territorial Jurisdiction - Transfer of appeal - seeking issuance of directions not to hear the appeal by the Technical member whose appointment was challenged by the Advocate of the petitioner in the Honourable Supreme Court - The review petition is disposed of directing that the appeal pending before CESTAT, Bangalore shall be heard by Ahmedabad Bench through video conference as Bangalore Bench of CESTAT as expeditiously as possible - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4830 
Join Channel 
