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" ?
Smuggling - Gold of foreign origin - Absolute Confiscation - town seizure - reliability of statements/retraction of statements - The tribunal highlighted inconsistencies and retractions in the statements of the prosecution's witnesses. It questioned the voluntariness and reliability of these statements, noting the lack of corroborative evidence to substantiate the claims of smuggling. The tribunal underscored the principle that statements made under duress or without proper verification lack evidentiary value. - The tribunal observed that the seized gold's irregular shape and size did not conform to the characteristics typically associated with foreign-origin gold, which is usually marked and of standard dimensions. - The tribunal concluded that the prosecution failed to provide conclusive evidence that the gold was smuggled.
Smuggling - Gold of foreign origin - Absolute Confiscation - town seizure - reliability of statements/retraction of statements - The tribunal highlighted inconsistencies and retractions in the statements of the prosecution's witnesses. It questioned the voluntariness and reliability of these statements, noting the lack of corroborative evidence to substantiate the claims of smuggling. The tribunal underscored the principle that statements made under duress or without proper verification lack evidentiary value. - The tribunal observed that the seized gold's irregular shape and size did not conform to the characteristics typically associated with foreign-origin gold, which is usually marked and of standard dimensions. - The tribunal concluded that the prosecution failed to provide conclusive evidence that the gold was smuggled.
Note: It is a system-generated summary and is for quick reference only.