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 u/s 27 of the Customs Act regarding refund of pre-deposits paid under protest. CESTAT held that when fines and penalties are set aside, the Revenue must refund the amounts for implementation of the Appellate Authority's order. Section 11B of the Central Excise Act exempts the one-year limitation period for refunds paid under protest. The Tribunal ruled that the refund claims for redemption fine and penalties, paid under protest as directed by the department, should be processed u/s 27 of the Customs Act without being barred by limitation. The appeal was allowed as the impugned order had no merits.
The case involved a dispute u/s 27 of the Customs Act regarding refund of pre-deposits paid under protest. CESTAT held that when fines and penalties are set aside, the Revenue must refund the amounts for implementation of the Appellate Authority's order. Section 11B of the Central Excise Act exempts the one-year limitation period for refunds paid under protest. The Tribunal ruled that the refund claims for redemption fine and penalties, paid under protest as directed by the department, should be processed u/s 27 of the Customs Act without being barred by limitation. The appeal was allowed as the impugned order had no merits.
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