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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Cancellation of the petitioner's GSTN Registration - The petitioner claimed that due to their accountant's ill-health, GST returns were not filed in time. - The High court considered the submissions and noted the importance of the GST registration for the petitioner's business. The court observed that small-scale entrepreneurs like the petitioner often lack the expertise to handle e-mails and advanced technologies, which hampers their ability to respond to official notices. The court suggested that the department should consider issuing notices in regional languages and via SMS or registered post to facilitate better communication with such traders. - The HC, while restoring the GST registration, allowed the partitioner to file the returns.
Cancellation of the petitioner's GSTN Registration - The petitioner claimed that due to their accountant's ill-health, GST returns were not filed in time. - The High court considered the submissions and noted the importance of the GST registration for the petitioner's business. The court observed that small-scale entrepreneurs like the petitioner often lack the expertise to handle e-mails and advanced technologies, which hampers their ability to respond to official notices. The court suggested that the department should consider issuing notices in regional languages and via SMS or registered post to facilitate better communication with such traders. - The HC, while restoring the GST registration, allowed the partitioner to file the returns.
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