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...
Stay of demand - recovery proceedings - scope and ambit of enabling provision namely Section 220(6) - petitioner apart from other reliefs also prayed for not insisting to take 20% of the demand and grant complete stay without any deposit - ITO / AO has not assigned any 'reason' as to why stand taken by the petitioner was not treated to be trustworthy - Matter restored back for reconsideration - HC
Stay of demand - recovery proceedings - scope and ambit of enabling provision namely Section 220(6) - petitioner apart from other reliefs also prayed for not insisting to take 20% of the demand and grant complete stay without any deposit - ITO / AO has not assigned any 'reason' as to why stand taken by the petitioner was not treated to be trustworthy - Matter restored back for reconsideration - HC
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