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 Appellate Authority for Advance Ruling (AAAR) considered the issue of condonation of delay in filing an appeal regarding the levy of GST on the facility of a car extended to employees in the course of employment. The appeal was filed 27 days late, but within the condonable time limit of 30 days u/s 100(2) of the CGST Act, 2017. The appellant's representative was unwell during the relevant period, and an extension of time was requested. The AAAR found sufficient cause for the delay and invoked the proviso to u/s 100(2) of the CGST Act, 2017 to condone the delay. The appeal will proceed for consideration on merits.
The Appellate Authority for Advance Ruling (AAAR) considered the issue of condonation of delay in filing an appeal regarding the levy of GST on the facility of a car extended to employees in the course of employment. The appeal was filed 27 days late, but within the condonable time limit of 30 days u/s 100(2) of the CGST Act, 2017. The appellant's representative was unwell during the relevant period, and an extension of time was requested. The AAAR found sufficient cause for the delay and invoked the proviso to u/s 100(2) of the CGST Act, 2017 to condone the delay. The appeal will proceed for consideration on merits.
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