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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Violation of principles of natural justice - impugned order does not take into consideration the reply submitted by the Petitioner and is a cryptic order - The High Court noted that the petitioner did provide a detailed reply to the SCN, addressing each of the headings provided. The court found the observation of the Proper Officer regarding the insufficiency of the reply to be unsustainable, as it did not reflect a proper consideration of the content submitted. Considering these factors, the High Court set aside the impugned order and remitted the matter to the Proper Officer for re-adjudication.
Violation of principles of natural justice - impugned order does not take into consideration the reply submitted by the Petitioner and is a cryptic order - The High Court noted that the petitioner did provide a detailed reply to the SCN, addressing each of the headings provided. The court found the observation of the Proper Officer regarding the insufficiency of the reply to be unsustainable, as it did not reflect a proper consideration of the content submitted. Considering these factors, the High Court set aside the impugned order and remitted the matter to the Proper Officer for re-adjudication.
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