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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Requirement of pre-deposit towards compliance with proviso to Section 43 (5) of RERA - liability of Appellant to pay interest is not in praesenti but in future - direction to deposit entire interest amount when proviso permits 30% of penalty. Proviso applicable only when promoter files appeal, not flat purchaser/allotee. Total amount means payable on Order date, not future. Deferment of interest payment doesn't mean no liability. Pre-deposit objective is deterrent against endless litigation. Deferment for project interest, not exemption from pre-deposit. Appellant must deposit interest per MahaRERA Order as pre-condition for appeal entertainment, subject to COVID-19 period deduction. MahaRERA direction is interest, not penalty, so entire interest amount must be deposited. Appeals partly allowed for COVID-19 period interest deduction. Appellate Tribunal Order modified accordingly.
Requirement of pre-deposit towards compliance with proviso to Section 43 (5) of RERA - liability of Appellant to pay interest is not in praesenti but in future - direction to deposit entire interest amount when proviso permits 30% of penalty. Proviso applicable only when promoter files appeal, not flat purchaser/allotee. Total amount means payable on Order date, not future. Deferment of interest payment doesn't mean no liability. Pre-deposit objective is deterrent against endless litigation. Deferment for project interest, not exemption from pre-deposit. Appellant must deposit interest per MahaRERA Order as pre-condition for appeal entertainment, subject to COVID-19 period deduction. MahaRERA direction is interest, not penalty, so entire interest amount must be deposited. Appeals partly allowed for COVID-19 period interest deduction. Appellate Tribunal Order modified accordingly.
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