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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Condonation of delay in re-filing appeals by revenue rejected - Delay of three years - Delays by government departments due to impersonal official machinery not accepted - Revenue failed to file application seeking condonation of colossal delay - Circumstances enumerated merely excuses, not explanation of delay - No factors beyond control of revenue leading to delay - Chronology of dates and stages without explanation insufficient - No sufficient cause to condone inordinate delay in re-filing appeals after removal of defects - Applications dismissed.
Condonation of delay in re-filing appeals by revenue rejected - Delay of three years - Delays by government departments due to impersonal official machinery not accepted - Revenue failed to file application seeking condonation of colossal delay - Circumstances enumerated merely excuses, not explanation of delay - No factors beyond control of revenue leading to delay - Chronology of dates and stages without explanation insufficient - No sufficient cause to condone inordinate delay in re-filing appeals after removal of defects - Applications dismissed.
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