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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Determination of time limit for filing of Appeal before the Appellate Authority - Delay due to the online system's failure to upload the Order-in-Original with the appeal. - Condonation of delay - The High Court found that the appeal was filed within the three-month limitation period, contrary to the Appellate Authority's ruling. The Court noted that the Order-in-Original was indeed uploaded with the appeal, contrary to the earlier technical glitch claimed by the respondents. The High Court upheld the petitioner's argument regarding the interpretation of Rule 108(3) and deemed the appeal filed on the date of online submission, i.e., 12.11.2022. In applying Section 12 of the Limitation Act, the Court excluded certain periods, ultimately concluding that the appeal was within the limitation period.
Determination of time limit for filing of Appeal before the Appellate Authority - Delay due to the online system's failure to upload the Order-in-Original with the appeal. - Condonation of delay - The High Court found that the appeal was filed within the three-month limitation period, contrary to the Appellate Authority's ruling. The Court noted that the Order-in-Original was indeed uploaded with the appeal, contrary to the earlier technical glitch claimed by the respondents. The High Court upheld the petitioner's argument regarding the interpretation of Rule 108(3) and deemed the appeal filed on the date of online submission, i.e., 12.11.2022. In applying Section 12 of the Limitation Act, the Court excluded certain periods, ultimately concluding that the appeal was within the limitation period.
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