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 orders passed for the years 2018-2019 to 2022-2023 - The High court notes that each assessment order gives rise to a separate cause of action, and challenges against multiple orders in a single petition are not warranted unless lack of jurisdiction is specifically alleged. - The HC deems it fit to dismiss the writ petition while granting the petitioner the liberty to file appeals against specific orders within the prescribed timeframes.
Validity of assessment orders passed for the years 2018-2019 to 2022-2023 - The High court notes that each assessment order gives rise to a separate cause of action, and challenges against multiple orders in a single petition are not warranted unless lack of jurisdiction is specifically alleged. - The HC deems it fit to dismiss the writ petition while granting the petitioner the liberty to file appeals against specific orders within the prescribed timeframes.
Note: It is a system-generated summary and is for quick reference only.
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