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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Review of the order - Recovery of dues - priority of charges - secured creditor have a prior right over the relevant Department of the Government to appropriate the amount realized by the sale of a secured asset - The High court agreed with the submissions made by Ms. Jeejeebhoy (for Revenue) that the discovery of new particulars would not assist the petitioner in the review proceedings. The court emphasized that the findings in paragraph 237, which referred to paragraph 154 of the judgment, were crucial in determining the outcome of the case. Paragraph 154 underscored the significance of following legal procedures, particularly regarding the attachment and proclamation of the defaulter's property. - The court affirmed that the respondent, the Sales Tax Department, had adhered to the legal procedures, as observed and accepted by the court.
Review of the order - Recovery of dues - priority of charges - secured creditor have a prior right over the relevant Department of the Government to appropriate the amount realized by the sale of a secured asset - The High court agreed with the submissions made by Ms. Jeejeebhoy (for Revenue) that the discovery of new particulars would not assist the petitioner in the review proceedings. The court emphasized that the findings in paragraph 237, which referred to paragraph 154 of the judgment, were crucial in determining the outcome of the case. Paragraph 154 underscored the significance of following legal procedures, particularly regarding the attachment and proclamation of the defaulter's property. - The court affirmed that the respondent, the Sales Tax Department, had adhered to the legal procedures, as observed and accepted by the court.
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