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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Claim of refund - TDS on the compensation paid to the petitioner by the respondent No.1 for the acquisition of land - Income received by the petitioner on account of the property acquired by respondent No.1 by private negotiations and sale deed is exempted from tax. The respondent No.1 has already deducted the TDS which it ought not to have deducted. - The Income Tax Department shall process the statement including the correction statement that may be filed under Section 200A more particularly Clause (d) thereof. - The parties shall thereafter take steps for refund of the amount in accordance with the provisions of Income Tax Act and Rules. - HC
Claim of refund - TDS on the compensation paid to the petitioner by the respondent No.1 for the acquisition of land - Income received by the petitioner on account of the property acquired by respondent No.1 by private negotiations and sale deed is exempted from tax. The respondent No.1 has already deducted the TDS which it ought not to have deducted. - The Income Tax Department shall process the statement including the correction statement that may be filed under Section 200A more particularly Clause (d) thereof. - The parties shall thereafter take steps for refund of the amount in accordance with the provisions of Income Tax Act and Rules. - HC
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