Charitable sports promotion: sponsorship receipts alone did not defeat registration where funds supported tournaments and player development activitie...
Overdue associated-enterprise receivables: debt-free status defeated notional-interest adjustment, while employee stock-option costs qualified as busi...
Retrospective assessment-limitation amendments validate final orders while contemporaneous segment data governs transfer-pricing comparability and tol...
Transfer pricing adjustments must track international transactions, while unsupported AMP adjustments and unsuitable manufacturing comparables require...
Monies being realised from the Petitioner in the guise of TCS - Petitioner seeking refund of forcefully realised and interest at the rate of 18% per annum - the entire sums of money collected as TCS from the Petitioner along with interest thereon, be refunded by Respondents 3 to 5 (Revenue) to Respondents No. 1 and 2 (CCL) who should thereafter forthwith refund the same to the Petitioner in a time-bound manner. - HC
Monies being realised from the Petitioner in the guise of TCS - Petitioner seeking refund of forcefully realised and interest at the rate of 18% per annum - the entire sums of money collected as TCS from the Petitioner along with interest thereon, be refunded by Respondents 3 to 5 (Revenue) to Respondents No. 1 and 2 (CCL) who should thereafter forthwith refund the same to the Petitioner in a time-bound manner. - HC
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