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...
Allowing re-export of the goods which has been detected with some hazardous material - In the instant case, as the goods were hazardous in nature, releasing it in the domestic market or destroying it may harm the environment. Accordingly, the adjudicating authority has allowed the goods to be re-exported on payment of Fine - there is no violation of any of the provisions of Customs Act, 1962,in granting re-export against payment of fine. - Permission for re-export sustained - AT
Allowing re-export of the goods which has been detected with some hazardous material - In the instant case, as the goods were hazardous in nature, releasing it in the domestic market or destroying it may harm the environment. Accordingly, the adjudicating authority has allowed the goods to be re-exported on payment of Fine - there is no violation of any of the provisions of Customs Act, 1962,in granting re-export against payment of fine. - Permission for re-export sustained - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4830 
Join Channel 
