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...
Rectification of mistake u/s 154 - claim of exemption u/s 54F - under the law no one is permitted to review own order, the provision of section 154 of the Act does not permit to revisit the claim that has already been allowed. - AT
Rectification of mistake u/s 154 - claim of exemption u/s 54F - under the law no one is permitted to review own order, the provision of section 154 of the Act does not permit to revisit the claim that has already been allowed. - AT
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