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 High Court addressed the issue of refunding rebate amount with interest u/s 11BB of the Central Excise Act, 1944 and the applicability of Section 142(3) of the CGST Act, 2017. It held that Section 142(3) mandates payment in cash, not credit in CENVAT account. The court directed the refunding authority to pay the duty refundable in cash with interest, except as per Section 11B(2) of the Central Excise Act, 1944. The order requires payment within four weeks. The petition was disposed of accordingly.
The High Court addressed the issue of refunding rebate amount with interest u/s 11BB of the Central Excise Act, 1944 and the applicability of Section 142(3) of the CGST Act, 2017. It held that Section 142(3) mandates payment in cash, not credit in CENVAT account. The court directed the refunding authority to pay the duty refundable in cash with interest, except as per Section 11B(2) of the Central Excise Act, 1944. The order requires payment within four weeks. The petition was disposed of accordingly.
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