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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Import of Gold - bonafide baggage or not - the petitioner has violated the provisions of the Customs and Baggage Rules, 2016. The petitioner was duty bound to declare under provision of Baggage Rules, 2016 read with Customs Baggage Declaration Regulations, 2013. Sub-clause (b) to proviso Rule 3 read with annexure 1 of the Baggage Rules. 2016, gold or silver ornaments in any other form cannot be allowed to be cleared duty free as bonafide baggage if they exceeded Rs.15,000/-. Gold or silver in any other form are not bonafide baggage. - HC
Import of Gold - bonafide baggage or not - the petitioner has violated the provisions of the Customs and Baggage Rules, 2016. The petitioner was duty bound to declare under provision of Baggage Rules, 2016 read with Customs Baggage Declaration Regulations, 2013. Sub-clause (b) to proviso Rule 3 read with annexure 1 of the Baggage Rules. 2016, gold or silver ornaments in any other form cannot be allowed to be cleared duty free as bonafide baggage if they exceeded Rs.15,000/-. Gold or silver in any other form are not bonafide baggage. - HC
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