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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Validity of order quashing the show cause notice (SCN) by the writ court - Recovery of service tax not levied or paid or short-levied or short-paid or erroneously refunded - The learned single Bench in the earlier order, which we have quoted above, has stated that the department has an obligation to determine whether the writ petitioner is receiving support service from the Government and it is only thereafter a show cause notice can be issued. This finding rendered by the learned Writ Court is contrary to section 73 of the Act and therefore, the same does not reflect the correct legal position. - SCN restored - HC
Validity of order quashing the show cause notice (SCN) by the writ court - Recovery of service tax not levied or paid or short-levied or short-paid or erroneously refunded - The learned single Bench in the earlier order, which we have quoted above, has stated that the department has an obligation to determine whether the writ petitioner is receiving support service from the Government and it is only thereafter a show cause notice can be issued. This finding rendered by the learned Writ Court is contrary to section 73 of the Act and therefore, the same does not reflect the correct legal position. - SCN restored - HC
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