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...
Page of 4828
Press 'Enter' after typing page number.
161 to 180 of 96556 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Exemption from payment of GST - The petitioner only gets centage charges towards the expenditure borne by the petitioner for project implementation. - The High court decided not to interfere with ongoing assessment proceedings regarding the petitioner's liability for GST. The petitioner, a government entity, argued its activities were exempt from GST, supported by specific notifications. The court directed the assessing authority to thoroughly review the petitioner's claims and documents to determine the exemption status. If found exempt, the show cause notice should be dropped.
Exemption from payment of GST - The petitioner only gets centage charges towards the expenditure borne by the petitioner for project implementation. - The High court decided not to interfere with ongoing assessment proceedings regarding the petitioner's liability for GST. The petitioner, a government entity, argued its activities were exempt from GST, supported by specific notifications. The court directed the assessing authority to thoroughly review the petitioner's claims and documents to determine the exemption status. If found exempt, the show cause notice should be dropped.
Note: It is a system-generated summary and is for quick reference only.