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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Legality of search u/s 132 scrutinized through Articles 21 and 265 - Doctrine of Proportionality applicable for statutory violations impacting right to privacy. Necessity to examine if search strictly adhered to statutory/constitutional safeguards and resultant impact on admissibility of illegally obtained evidence under Pooran Mal case. Non-communication of reasons for centralization u/s 127 renders transfer void unless assessee acquiesced - Section 292B applicability to be examined. Assessments u/s 153A contingent on seized incriminating material - Sinhgad principles on relevance of seized materials. Individual examination of Section 153C notices mandated instead of generalization. Provisional attachments u/s 281B to be re-examined. Validity of Section 143(2) notices and 143(3) orders open for consideration based on jurisdictional issues. Matter remanded for fresh adjudication.
Legality of search u/s 132 scrutinized through Articles 21 and 265 - Doctrine of Proportionality applicable for statutory violations impacting right to privacy. Necessity to examine if search strictly adhered to statutory/constitutional safeguards and resultant impact on admissibility of illegally obtained evidence under Pooran Mal case. Non-communication of reasons for centralization u/s 127 renders transfer void unless assessee acquiesced - Section 292B applicability to be examined. Assessments u/s 153A contingent on seized incriminating material - Sinhgad principles on relevance of seized materials. Individual examination of Section 153C notices mandated instead of generalization. Provisional attachments u/s 281B to be re-examined. Validity of Section 143(2) notices and 143(3) orders open for consideration based on jurisdictional issues. Matter remanded for fresh adjudication.
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