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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Refund - Principle of unjust enrichment - validity of the chartered accountant (CA) certificate - The Tribunal acknowledged that while service provided to self may not automatically trigger unjust enrichment, the crucial factor is whether the incidence of service tax was passed on in any form. The Tribunal emphasized that the burden of proof lies on the appellant to demonstrate that the incidence of service tax was not passed on. - Regarding the validity of the chartered accountant certificate, the Tribunal recognized its importance but highlighted that it must be supported by the actual entries in the books of account. Without verification of the books, the certificate alone may not suffice to establish the claim.
Refund - Principle of unjust enrichment - validity of the chartered accountant (CA) certificate - The Tribunal acknowledged that while service provided to self may not automatically trigger unjust enrichment, the crucial factor is whether the incidence of service tax was passed on in any form. The Tribunal emphasized that the burden of proof lies on the appellant to demonstrate that the incidence of service tax was not passed on. - Regarding the validity of the chartered accountant certificate, the Tribunal recognized its importance but highlighted that it must be supported by the actual entries in the books of account. Without verification of the books, the certificate alone may not suffice to establish the claim.
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