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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Mandatory requirements contemplated in Act for invoking proviso to Section 73(1) stated in show cause notice regarding petitioner's liability for service tax and penalties. After show cause notice under proviso, inquiry conducted, and opportunity given for reply, grounds urged by petitioner to be challenged through appeal under Act instead of challenging jurisdiction for issuance. Writ jurisdiction under Article 226 not entertainable when efficacious statutory appeal remedy available u/s 85. No cogent reasons shown for revenue not providing sufficient cause to invoke extended limitation period. Petition dismissed.
Mandatory requirements contemplated in Act for invoking proviso to Section 73(1) stated in show cause notice regarding petitioner's liability for service tax and penalties. After show cause notice under proviso, inquiry conducted, and opportunity given for reply, grounds urged by petitioner to be challenged through appeal under Act instead of challenging jurisdiction for issuance. Writ jurisdiction under Article 226 not entertainable when efficacious statutory appeal remedy available u/s 85. No cogent reasons shown for revenue not providing sufficient cause to invoke extended limitation period. Petition dismissed.
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