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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Denial of relinquishment of title of part (balance) goods lying in the warehouse - Section 68 of the Customs Act, 1962 - The Appellate Tribunal notes the appellant's financial difficulties and their request for an extension of the warehousing period. Despite these challenges, the goods remained uncleared beyond the initial warehousing period. - The CESTAT determines that the appellant's relinquishment of title was made within the permissible timeframe, as no order for clearance of goods for home consumption had been issued. - Regarding penalties: the Tribunal observes that the appellant had already been penalized under section 117 of the Customs Act. Considering this penalty and the circumstances of the case, it refrains from imposing any further penalties on the appellant.
Denial of relinquishment of title of part (balance) goods lying in the warehouse - Section 68 of the Customs Act, 1962 - The Appellate Tribunal notes the appellant's financial difficulties and their request for an extension of the warehousing period. Despite these challenges, the goods remained uncleared beyond the initial warehousing period. - The CESTAT determines that the appellant's relinquishment of title was made within the permissible timeframe, as no order for clearance of goods for home consumption had been issued. - Regarding penalties: the Tribunal observes that the appellant had already been penalized under section 117 of the Customs Act. Considering this penalty and the circumstances of the case, it refrains from imposing any further penalties on the appellant.
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