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...
Seeking grant of relief under the MEIS Scheme under the Foreign Trade Policy 2015-2020 - error while filing the bill of entry by the petitioner - The incentive under the Merchandise Exports from India (MEIS) is intended to be passed on to exports to eligible exporter, if they have otherwise satisfied the substantive requirements of the scheme under the Foreign Trade Policy. In this case, the petitioner has satisfied all other requirements - the benefit should not be denied for procedural error. - HC
Seeking grant of relief under the MEIS Scheme under the Foreign Trade Policy 2015-2020 - error while filing the bill of entry by the petitioner - The incentive under the Merchandise Exports from India (MEIS) is intended to be passed on to exports to eligible exporter, if they have otherwise satisfied the substantive requirements of the scheme under the Foreign Trade Policy. In this case, the petitioner has satisfied all other requirements - the benefit should not be denied for procedural error. - HC
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