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 ITAT held that the rejection of the application u/s 80G was due to withdrawal, preventing the assessee from reapplying. The CIT(E) allowed existing registration to continue. Department failed to prove the assessee's submission on portal issue wrong. Approval was granted on a fresh Form 10AC. The appeal is disposed, allowing the assessee to submit a fresh application manually if technical issues persist. CIT(E) to process the application in compliance with the law.
The ITAT held that the rejection of the application u/s 80G was due to withdrawal, preventing the assessee from reapplying. The CIT(E) allowed existing registration to continue. Department failed to prove the assessee's submission on portal issue wrong. Approval was granted on a fresh Form 10AC. The appeal is disposed, allowing the assessee to submit a fresh application manually if technical issues persist. CIT(E) to process the application in compliance with the law.
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