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" ?
Violation of principles of natural justice - denial of cross-examination - revocation of customs broker license, forfeiture of security deposit, and penalty imposed by adjudicating authority - investigation revealed undervaluation, misdeclaration, undeclared/concealed goods, and prohibited nature of goods - importer alleged to be a dummy firm - appellant customs broker denied opportunity to cross-examine persons whose statements were relied upon by department - inquiry officer delayed issuance of report beyond prescribed period - right of cross-examination recognized under CBLR Regulations - exceptional circumstances required for denial of cross-examination - appellant questioned integrity of statements recorded u/s 108 - no attempt made to secure presence of witnesses for cross-examination - provisions of Regulation 17(4) disregarded - serious prejudice caused to appellant - impugned order set aside, appeal allowed.
Violation of principles of natural justice - denial of cross-examination - revocation of customs broker license, forfeiture of security deposit, and penalty imposed by adjudicating authority - investigation revealed undervaluation, misdeclaration, undeclared/concealed goods, and prohibited nature of goods - importer alleged to be a dummy firm - appellant customs broker denied opportunity to cross-examine persons whose statements were relied upon by department - inquiry officer delayed issuance of report beyond prescribed period - right of cross-examination recognized under CBLR Regulations - exceptional circumstances required for denial of cross-examination - appellant questioned integrity of statements recorded u/s 108 - no attempt made to secure presence of witnesses for cross-examination - provisions of Regulation 17(4) disregarded - serious prejudice caused to appellant - impugned order set aside, appeal allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
