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" ?
Refund of countervailing duty - exit from the status of 100% EOU under the STPI Scheme - denial on the ground that the duty paid on de-bonded goods are IT infrastructure and are capital goods, and hence the CVD paid was not eligible to be availed as credit under the CENVAT Credit Rules, 2004 - The Tribunal noted that the Commissioner (Appeals) went beyond the scope of the appeal by addressing the eligibility of CVD paid on IT infrastructure as capital goods. Citing legal precedent, the Tribunal emphasized that decisions should be based on the grounds raised by the parties in their pleadings. - Consequently, the Tribunal set aside the portion of the Commissioner's decision regarding the eligibility of CVD paid on IT infrastructure as capital goods, as it was outside the scope of the appeal.
Refund of countervailing duty - exit from the status of 100% EOU under the STPI Scheme - denial on the ground that the duty paid on de-bonded goods are IT infrastructure and are capital goods, and hence the CVD paid was not eligible to be availed as credit under the CENVAT Credit Rules, 2004 - The Tribunal noted that the Commissioner (Appeals) went beyond the scope of the appeal by addressing the eligibility of CVD paid on IT infrastructure as capital goods. Citing legal precedent, the Tribunal emphasized that decisions should be based on the grounds raised by the parties in their pleadings. - Consequently, the Tribunal set aside the portion of the Commissioner's decision regarding the eligibility of CVD paid on IT infrastructure as capital goods, as it was outside the scope of the appeal.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
