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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Validity of criminal complaint and related summons issued by the ACMM, New Delhi - Liability to pay differential customs duty with penalty - The High Court acknowledged the merits of the petitioners' contentions, noting that the summons appeared to have been issued without proper consideration of the order dated 15.09.2023 passed by the Principal Commissioner of Customs. The Court directed that the factual position be brought to the attention of the ACMM for reconsideration. If the ACMM deemed the summons to be in accordance with the law, the petitioners were granted liberty to challenge the summoning order afresh, considering the previous order clearing them of charges. The Court also exempted the presence of the petitioners before the ACMM for the scheduled date.
Validity of criminal complaint and related summons issued by the ACMM, New Delhi - Liability to pay differential customs duty with penalty - The High Court acknowledged the merits of the petitioners' contentions, noting that the summons appeared to have been issued without proper consideration of the order dated 15.09.2023 passed by the Principal Commissioner of Customs. The Court directed that the factual position be brought to the attention of the ACMM for reconsideration. If the ACMM deemed the summons to be in accordance with the law, the petitioners were granted liberty to challenge the summoning order afresh, considering the previous order clearing them of charges. The Court also exempted the presence of the petitioners before the ACMM for the scheduled date.
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