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 case involved a dispute regarding the demand of duty on imported inputs used for final products exempted from duty u/s 3 of N/N. 52/2003-Cus. The Tribunal held that demand u/s 28(4) of Customs Act, 1962 with extended period was not sustainable. The appellant's belief in eligibility for Cenvat credit and favorable Tribunal decisions supported the conclusion. The demand for the extended period was set aside, and only duty for the normal period was upheld. The imposition of penalty u/s 114A was deemed legally unsustainable. The appeal was allowed in favor of the appellant.
The case involved a dispute regarding the demand of duty on imported inputs used for final products exempted from duty u/s 3 of N/N. 52/2003-Cus. The Tribunal held that demand u/s 28(4) of Customs Act, 1962 with extended period was not sustainable. The appellant's belief in eligibility for Cenvat credit and favorable Tribunal decisions supported the conclusion. The demand for the extended period was set aside, and only duty for the normal period was upheld. The imposition of penalty u/s 114A was deemed legally unsustainable. The appeal was allowed in favor of the appellant.
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