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...
Page of 4828
Press 'Enter' after typing page number.
161 to 180 of 96556 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Exemption from paying advance tax - Seeking permission to prosecute appeal against order of assessment without having to pay the advance tax u/s 249(4) - The High Court acknowledged that the petitioner's case fell within the proviso of Section 249(4)(b) of the 1961 Act. - To maintain the appeal, the petitioner was instructed to remit a total sum of Rs. 12 crores against the demands in the order of assessment. This amount was to be paid in installments, with Rs. 25 lakhs due by March 31, 2024, and the rest in equal monthly installments starting from April 15, 2024. - Failure to comply with the payment conditions would empower the Department to proceed with the recovery of the assessed amounts as per the order.
Exemption from paying advance tax - Seeking permission to prosecute appeal against order of assessment without having to pay the advance tax u/s 249(4) - The High Court acknowledged that the petitioner's case fell within the proviso of Section 249(4)(b) of the 1961 Act. - To maintain the appeal, the petitioner was instructed to remit a total sum of Rs. 12 crores against the demands in the order of assessment. This amount was to be paid in installments, with Rs. 25 lakhs due by March 31, 2024, and the rest in equal monthly installments starting from April 15, 2024. - Failure to comply with the payment conditions would empower the Department to proceed with the recovery of the assessed amounts as per the order.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
