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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Generation of Duplicate / multiple E-way Bills - Delay in filing of Appeal before the Appellate Authority - The petitioner argued that these duplicates were the result of technical mistakes made by a new employee. Although multiple E-way bills were generated for the same invoices, only one consignment was actually dispatched, with the GST collected duly paid to the department and reflected in the returns. The High Court, acknowledging the technical nature of the error and the rectification attempts by the petitioner, concluded that no tax demand was justified. However, the Court noted a delay in filing the appeal beyond the prescribed time frame and directed the petitioner to pay 15% of the disputed tax. - Petitioner permitted to file an appeal within two weeks.
Generation of Duplicate / multiple E-way Bills - Delay in filing of Appeal before the Appellate Authority - The petitioner argued that these duplicates were the result of technical mistakes made by a new employee. Although multiple E-way bills were generated for the same invoices, only one consignment was actually dispatched, with the GST collected duly paid to the department and reflected in the returns. The High Court, acknowledging the technical nature of the error and the rectification attempts by the petitioner, concluded that no tax demand was justified. However, the Court noted a delay in filing the appeal beyond the prescribed time frame and directed the petitioner to pay 15% of the disputed tax. - Petitioner permitted to file an appeal within two weeks.
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