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...
Page of 4828
Press 'Enter' after typing page number.
161 to 180 of 96556 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The High Court addressed various issues in a challenge to a final arbitration award u/s 34 of the Arbitration and Conciliation Act, 1996. The dispute involved deductions for welcome drinks, service charges, service tax, GST, interest, and costs. The court upheld the arbitrator's decision on deductions made by the petitioner and service charges. It found the petitioner liable for production charges and service tax due to the absence of a contract. The court also confirmed the payment of GST as settled in the interim award. Interest at 9% per annum was awarded from the initiation of arbitration. The court upheld the arbitrator's discretion in awarding costs, ultimately dismissing the petition for lack of grounds u/s 34 of the Act.
The High Court addressed various issues in a challenge to a final arbitration award u/s 34 of the Arbitration and Conciliation Act, 1996. The dispute involved deductions for welcome drinks, service charges, service tax, GST, interest, and costs. The court upheld the arbitrator's decision on deductions made by the petitioner and service charges. It found the petitioner liable for production charges and service tax due to the absence of a contract. The court also confirmed the payment of GST as settled in the interim award. Interest at 9% per annum was awarded from the initiation of arbitration. The court upheld the arbitrator's discretion in awarding costs, ultimately dismissing the petition for lack of grounds u/s 34 of the Act.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
