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 involves a dispute over the jurisdiction of the Appellate Tribunal (CESTAT) to entertain an appeal u/s 142(9) of the CGST Act, 2017 regarding refund of CENVAT Credit. The Tribunal held that claims for refund must be processed according to existing laws, specifically Chapter V of the Finance Act and the Central Excise Act. The decision in Bosch Electrical applies to refunds u/s 142(9)(b), allowing appeals to be filed with the CESTAT. The matter is now to be decided by the appropriate Bench.
The case involves a dispute over the jurisdiction of the Appellate Tribunal (CESTAT) to entertain an appeal u/s 142(9) of the CGST Act, 2017 regarding refund of CENVAT Credit. The Tribunal held that claims for refund must be processed according to existing laws, specifically Chapter V of the Finance Act and the Central Excise Act. The decision in Bosch Electrical applies to refunds u/s 142(9)(b), allowing appeals to be filed with the CESTAT. The matter is now to be decided by the appropriate Bench.
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