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 considered the issue of allowing input tax credit on furnace oil on a proportionate basis or directing the respondent-assessee to pay 8% on the total value of exempted supply as per Rule 6(3) of Cenvat Credit Rules, 2004. The Tribunal's previous order was set aside, and the matter was remanded back for fresh consideration in light of a Supreme Court decision. Both parties agreed for the remand. The Tribunal was requested to expedite the disposal of the appeal, preferably by October 30, 2024, after giving both parties a hearing. The appeal was disposed of accordingly.
The High Court considered the issue of allowing input tax credit on furnace oil on a proportionate basis or directing the respondent-assessee to pay 8% on the total value of exempted supply as per Rule 6(3) of Cenvat Credit Rules, 2004. The Tribunal's previous order was set aside, and the matter was remanded back for fresh consideration in light of a Supreme Court decision. Both parties agreed for the remand. The Tribunal was requested to expedite the disposal of the appeal, preferably by October 30, 2024, after giving both parties a hearing. The appeal was disposed of accordingly.
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