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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Refund of IGST on goods exported - The High court found the denial of the IGST refund, based on the administrative discrepancies between the ICEGATE and GST Common Portals, to be legally unsustainable. It held that the petitioner's exports were eligible for a refund under the provisions of the CGST and IGST Acts, emphasizing the procedural rights of exporters to claim refunds for zero-rated supplies. Recognizing the petitioner's entitlement to the refund and the undue delay caused by the authorities, the court awarded interest on the refund amount, underlining the state's accountability in adhering to statutory timelines for refunds.
Refund of IGST on goods exported - The High court found the denial of the IGST refund, based on the administrative discrepancies between the ICEGATE and GST Common Portals, to be legally unsustainable. It held that the petitioner's exports were eligible for a refund under the provisions of the CGST and IGST Acts, emphasizing the procedural rights of exporters to claim refunds for zero-rated supplies. Recognizing the petitioner's entitlement to the refund and the undue delay caused by the authorities, the court awarded interest on the refund amount, underlining the state's accountability in adhering to statutory timelines for refunds.
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