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...
Levy of anti-dumping duty - domestic industry suffered material injury or not - Import of Mono Ethylene Glycol [MEG] - The designated authority has exclusively relied upon the marginal improvement in the period of investigation - Such selective examination, particularly in the present facts where the domestic industry itself has claimed injury since 2019-20, may defeat the entire purpose of injury assessment. - Notification dated 27.10.2022 set aside - Matter restored back - AT
Levy of anti-dumping duty - domestic industry suffered material injury or not - Import of Mono Ethylene Glycol [MEG] - The designated authority has exclusively relied upon the marginal improvement in the period of investigation - Such selective examination, particularly in the present facts where the domestic industry itself has claimed injury since 2019-20, may defeat the entire purpose of injury assessment. - Notification dated 27.10.2022 set aside - Matter restored back - AT
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