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 service tax on Ocean Freight - Precedents - Validity of order of CESTAT for non-following the decision of Non-Jurisdictional High Court, in regard to constitutionality of a provision or not - impugned order passed at the stage when the issue was pending before the Hon'ble Supreme Court - The High Court examined the precedents cited, particularly emphasizing the significance of decisions by jurisdictional High Courts in constitutional matters. It also considered the Supreme Court's subsequent decision in setting aside a ruling by the Gujarat High Court, which clarified the interpretation of the reverse charge mechanism. - Ultimately, the High Court set aside the impugned order and directed the respondents to process the petitioner's refund claim.
Refund of service tax on Ocean Freight - Precedents - Validity of order of CESTAT for non-following the decision of Non-Jurisdictional High Court, in regard to constitutionality of a provision or not - impugned order passed at the stage when the issue was pending before the Hon'ble Supreme Court - The High Court examined the precedents cited, particularly emphasizing the significance of decisions by jurisdictional High Courts in constitutional matters. It also considered the Supreme Court's subsequent decision in setting aside a ruling by the Gujarat High Court, which clarified the interpretation of the reverse charge mechanism. - Ultimately, the High Court set aside the impugned order and directed the respondents to process the petitioner's refund claim.
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