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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Jurisdiction of Preventive officer to initiate any proceeding including proceeding u/s 110(1) - Show Cause Notice for seized goods - The High Court determined that the Preventive Officer did not have the jurisdiction to initiate proceedings at the airport, which falls under the exclusive jurisdiction of the Principal Commissioner of Customs (Airport and Air Cargo Complex), Kolkata. - The seizure did not comply with Section 110(1) of the Customs Act as the Preventive Officer did not record the necessary satisfaction for believing the goods were liable for confiscation. - Consequently, the actions taken by the Preventive Officer were declared non-est (invalid), and the goods were ordered to be returned to the petitioner.
Jurisdiction of Preventive officer to initiate any proceeding including proceeding u/s 110(1) - Show Cause Notice for seized goods - The High Court determined that the Preventive Officer did not have the jurisdiction to initiate proceedings at the airport, which falls under the exclusive jurisdiction of the Principal Commissioner of Customs (Airport and Air Cargo Complex), Kolkata. - The seizure did not comply with Section 110(1) of the Customs Act as the Preventive Officer did not record the necessary satisfaction for believing the goods were liable for confiscation. - Consequently, the actions taken by the Preventive Officer were declared non-est (invalid), and the goods were ordered to be returned to the petitioner.
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