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 GST registration - documents are vitiated by lack of clarity and non-application of mind - violation of principles of natural justice - The High Court observed that the order of cancellation was based on contradictory statements, as it referred to the petitioner's reply while also stating that no reply was submitted. Additionally, the order did not provide any reasons for the cancellation other than citing the absence of a response. - The High Court quashed the order of cancellation and directed the restoration of the petitioner's GST registration. However, it clarified that the authorities could initiate proceedings for cancellation of registration if there were genuine instances of non-compliance.
Cancellation of GST registration - documents are vitiated by lack of clarity and non-application of mind - violation of principles of natural justice - The High Court observed that the order of cancellation was based on contradictory statements, as it referred to the petitioner's reply while also stating that no reply was submitted. Additionally, the order did not provide any reasons for the cancellation other than citing the absence of a response. - The High Court quashed the order of cancellation and directed the restoration of the petitioner's GST registration. However, it clarified that the authorities could initiate proceedings for cancellation of registration if there were genuine instances of non-compliance.
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