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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Revocation of the Customs Brokers’ licence - non-existent entities - The Tribunal examined the scope of obligations under Regulation 10(n) and concluded that the Customs Broker's responsibility is not to ensure the correctness of actions by government officers but to verify the authenticity of documents provided by clients. It was established that the appellant fulfilled the obligations of Regulation 10(n) by providing authentic documents, thus not violating the regulation. - Further, the Tribunal found that the documents crucial for the defense were not provided to the appellant, violating principles of natural justice. Consequently, the impugned order was set aside on this ground alone.
Revocation of the Customs Brokers’ licence - non-existent entities - The Tribunal examined the scope of obligations under Regulation 10(n) and concluded that the Customs Broker's responsibility is not to ensure the correctness of actions by government officers but to verify the authenticity of documents provided by clients. It was established that the appellant fulfilled the obligations of Regulation 10(n) by providing authentic documents, thus not violating the regulation. - Further, the Tribunal found that the documents crucial for the defense were not provided to the appellant, violating principles of natural justice. Consequently, the impugned order was set aside on this ground alone.
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