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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This Court directed the respondents to process the petitioner's refund claims and grant a refund of the excess tax amount collected from the petitioner and deposited by the seller, in accordance with the law within twelve weeks. The Court held that the petitioner is entitled to a refund of the excess tax paid, being the difference between 15% tax paid and 2% tax liable after furnishing the C-Form for purchasing natural gas, along with interest paid on delayed tax payment. The respondents were directed to consider the petitioner's refund application for 2017-18 and 2018-19, pass an order for the refund amount and interest claimed after verifying the C-Forms, and pay statutory interest under the CST Act.
This Court directed the respondents to process the petitioner's refund claims and grant a refund of the excess tax amount collected from the petitioner and deposited by the seller, in accordance with the law within twelve weeks. The Court held that the petitioner is entitled to a refund of the excess tax paid, being the difference between 15% tax paid and 2% tax liable after furnishing the C-Form for purchasing natural gas, along with interest paid on delayed tax payment. The respondents were directed to consider the petitioner's refund application for 2017-18 and 2018-19, pass an order for the refund amount and interest claimed after verifying the C-Forms, and pay statutory interest under the CST Act.
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