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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The High Court considered the scope of review jurisdiction regarding the inclusion of purchase price of plant and machinery in 'Fixed Capital Investment'. Review power is distinct from appellate power. Recent Supreme Court rulings emphasize strict adherence to Order 47 Rule 1 of CPC. Review jurisdiction safeguards judicial integrity, not for re-argument. It corrects errors, not grievances. Failure to submit judgments does not constitute an error apparent on the face of the record. Mere failure to cite a judgment does not invalidate the original decision. The review application was dismissed for lack of merit.
The High Court considered the scope of review jurisdiction regarding the inclusion of purchase price of plant and machinery in 'Fixed Capital Investment'. Review power is distinct from appellate power. Recent Supreme Court rulings emphasize strict adherence to Order 47 Rule 1 of CPC. Review jurisdiction safeguards judicial integrity, not for re-argument. It corrects errors, not grievances. Failure to submit judgments does not constitute an error apparent on the face of the record. Mere failure to cite a judgment does not invalidate the original decision. The review application was dismissed for lack of merit.
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