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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Addition u/s 68 - burden of proof - share application money - The High Court, upon reviewing the submissions and evidence, concurred with the ITAT's findings. It emphasized that the Assessee had met the burden of proof required under Section 68, differentiating the case from previous judgments like CIT vs. Sadiq Shaikh. The High Court upheld the ITAT's decision, concluding that the Assessee had satisfactorily demonstrated the nature of the transaction with sufficient documentary evidence.
Addition u/s 68 - burden of proof - share application money - The High Court, upon reviewing the submissions and evidence, concurred with the ITAT's findings. It emphasized that the Assessee had met the burden of proof required under Section 68, differentiating the case from previous judgments like CIT vs. Sadiq Shaikh. The High Court upheld the ITAT's decision, concluding that the Assessee had satisfactorily demonstrated the nature of the transaction with sufficient documentary evidence.
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