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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Enhancement of value - old and used worn clothing, completely fumigated - Confiscation - The Tribunal referred to a previous case where it was observed that Section 111(m) should not be invoked if proceedings initiated against imports commenced before the filing of bills of entry. Confiscation under Section 111(d) was deemed appropriate for the import of restricted goods without the necessary import license. Considering various issues and submissions, and the failure to comply with certain directions in a remand, the Tribunal upheld the confiscation but reduced the redemption fine and penalty.
Enhancement of value - old and used worn clothing, completely fumigated - Confiscation - The Tribunal referred to a previous case where it was observed that Section 111(m) should not be invoked if proceedings initiated against imports commenced before the filing of bills of entry. Confiscation under Section 111(d) was deemed appropriate for the import of restricted goods without the necessary import license. Considering various issues and submissions, and the failure to comply with certain directions in a remand, the Tribunal upheld the confiscation but reduced the redemption fine and penalty.
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