Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
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...
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Amendment of the shipping bills - The appellant had failed to mention the correct scheme code on the shipping bills, leading to the withholding of their ROSCTL amount. The Tribunal found that the rejection of the request for amendment was not justified as Section 149 of the Customs Act, 1962, did not prescribe a time limit for filing a request for amendment during the relevant period (Prior to amendment to section 149). The Tribunal referenced decisions in similar cases and noted that a Board Circular cannot override the enactment.
Amendment of the shipping bills - The appellant had failed to mention the correct scheme code on the shipping bills, leading to the withholding of their ROSCTL amount. The Tribunal found that the rejection of the request for amendment was not justified as Section 149 of the Customs Act, 1962, did not prescribe a time limit for filing a request for amendment during the relevant period (Prior to amendment to section 149). The Tribunal referenced decisions in similar cases and noted that a Board Circular cannot override the enactment.
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