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 registration of Firm - The case involved a challenge to the cancellation of the petitioner's firm's GST registration due to non-filing of returns for a continuous period. The petitioner sought relief from the High Court to quash the cancellation order. Despite arguments from the opposing counsel regarding the lapse of statutory time limits, the Court recognized the importance of allowing businesses opportunities for restoration and revocation of registration. Consequently, the Court granted the petitioner permission to file an application for revocation of cancellation within 30 days, subject to payment of statutory penalties or fines.
Cancellation of registration of Firm - The case involved a challenge to the cancellation of the petitioner's firm's GST registration due to non-filing of returns for a continuous period. The petitioner sought relief from the High Court to quash the cancellation order. Despite arguments from the opposing counsel regarding the lapse of statutory time limits, the Court recognized the importance of allowing businesses opportunities for restoration and revocation of registration. Consequently, the Court granted the petitioner permission to file an application for revocation of cancellation within 30 days, subject to payment of statutory penalties or fines.
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