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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Quantification of pre-deposit of 20% before filing an appeal - Disputed tax amount includes demand of interest or not - The High Court examined the relevant provisions and noted that the requirement for pre-deposit mentioned in Section 112(8)(b) does not include interest. It observed a clear distinction in the provision, specifying the pre-deposit amount as 20% of the remaining tax in dispute. The High Court found merit in the appellant's argument and set aside the portion of the order directing the petitioners to pay 20% of the remaining interest. It further directed the respondents not to initiate any recovery proceedings until the writ petition is heard and disposed of.
Quantification of pre-deposit of 20% before filing an appeal - Disputed tax amount includes demand of interest or not - The High Court examined the relevant provisions and noted that the requirement for pre-deposit mentioned in Section 112(8)(b) does not include interest. It observed a clear distinction in the provision, specifying the pre-deposit amount as 20% of the remaining tax in dispute. The High Court found merit in the appellant's argument and set aside the portion of the order directing the petitioners to pay 20% of the remaining interest. It further directed the respondents not to initiate any recovery proceedings until the writ petition is heard and disposed of.
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