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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Violation of principles of natural justice - There is no reason in the Order-in-Appeal for distinct decision given for Noticee No.1 while denying the same opportunity of personal hearing to the remaining noticees including the present appellant. In the given circumstances and in the interest of justice, appellant’s case along with that of Noticee No. 3 & 4 is on much better footings as there is apparent admission that notice could not be delivered upon him and the same was received back undelivered. - As per principles of Audi Alteram Partam, the first principles of natural justice which requires that none should be condoned unheard - Matter restored back - AT
Violation of principles of natural justice - There is no reason in the Order-in-Appeal for distinct decision given for Noticee No.1 while denying the same opportunity of personal hearing to the remaining noticees including the present appellant. In the given circumstances and in the interest of justice, appellant’s case along with that of Noticee No. 3 & 4 is on much better footings as there is apparent admission that notice could not be delivered upon him and the same was received back undelivered. - As per principles of Audi Alteram Partam, the first principles of natural justice which requires that none should be condoned unheard - Matter restored back - AT
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