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...
Service of SCN - discrepancies pertaining to difference in turn over between GSTR 1 and GSTR 3B, difference between GSTR 3B Vs GSTR 2A - input mismatch - This Court to the inevitable sequitur that the captioned main writ petition fails. However, before dismissing the captioned writ petition, it is made clear that all the rights and contentions of the writ petitioner are preserved, if the writ petitioner chooses to prefer a statutory appeal under Section 107 of TN-G&ST Act. - HC
Service of SCN - discrepancies pertaining to difference in turn over between GSTR 1 and GSTR 3B, difference between GSTR 3B Vs GSTR 2A - input mismatch - This Court to the inevitable sequitur that the captioned main writ petition fails. However, before dismissing the captioned writ petition, it is made clear that all the rights and contentions of the writ petitioner are preserved, if the writ petitioner chooses to prefer a statutory appeal under Section 107 of TN-G&ST Act. - HC
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