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...
Validity of assessment order u/s 25(1) of the Kerala Value Added Tax Act, 2003 - suppression of turnover - evasion of tax - The court held that the petitioner did not respond to the notices, objections, or appear for the personal hearing. The court finds no jurisdictional error or violation of the law in the assessment order and dismisses the writ petition. However, the petitioner is advised to explore other available remedies if advised.
Validity of assessment order u/s 25(1) of the Kerala Value Added Tax Act, 2003 - suppression of turnover - evasion of tax - The court held that the petitioner did not respond to the notices, objections, or appear for the personal hearing. The court finds no jurisdictional error or violation of the law in the assessment order and dismisses the writ petition. However, the petitioner is advised to explore other available remedies if advised.
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