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...
Recovery of arrears of tax - Power of Special JMFC (Sales Tax) Court to attach the property through FLW through Commissioner, BBMP - Only the District Magistrate is empowered to attach the property not the Commissioner, BBMP. When such being the case, the order requires an interference of this Court since the Commissioner of BBMP., has no any authority to attach the property as ordered by the Special JMFC (Sales Tax) Court - HC
Recovery of arrears of tax - Power of Special JMFC (Sales Tax) Court to attach the property through FLW through Commissioner, BBMP - Only the District Magistrate is empowered to attach the property not the Commissioner, BBMP. When such being the case, the order requires an interference of this Court since the Commissioner of BBMP., has no any authority to attach the property as ordered by the Special JMFC (Sales Tax) Court - HC
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