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 assessment order of GST demand - Violation of principles of natural justice - Admittedly, notice in Form DRC-01 was issued after conducting an inspection based on the advertisement made by the petitioner in the Indiamart.com. The respondent has not identified any finished goods in the petitioner's premises as claimed by them. - The High court emphasized the importance of providing a proper opportunity of hearing before making any adverse decisions, as mandated by the GST Act. Consequently, the impugned assessment orders were set aside, and the matter was remanded back to the authorities for fresh consideration, with a directive to afford the petitioner a personal hearing and to consider their submissions adequately.
Validity of assessment order of GST demand - Violation of principles of natural justice - Admittedly, notice in Form DRC-01 was issued after conducting an inspection based on the advertisement made by the petitioner in the Indiamart.com. The respondent has not identified any finished goods in the petitioner's premises as claimed by them. - The High court emphasized the importance of providing a proper opportunity of hearing before making any adverse decisions, as mandated by the GST Act. Consequently, the impugned assessment orders were set aside, and the matter was remanded back to the authorities for fresh consideration, with a directive to afford the petitioner a personal hearing and to consider their submissions adequately.
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