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...
Recovery of Countervailing duty (CVD) - petroleum product - the price of the petroleum products was fixed under the Administered Price Mechanism (APM) and it has been explained by the appellant that whenever there is excess collection of duty, the same is surrendered to the oil pool account and consideration the same, the proceedings against the appellants were dropped - the demand confirmed against the appellant by way of impugned order, are not sustainable. - AT
Recovery of Countervailing duty (CVD) - petroleum product - the price of the petroleum products was fixed under the Administered Price Mechanism (APM) and it has been explained by the appellant that whenever there is excess collection of duty, the same is surrendered to the oil pool account and consideration the same, the proceedings against the appellants were dropped - the demand confirmed against the appellant by way of impugned order, are not sustainable. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4830 
Join Channel 
