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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Classification of service provided by company - Not Chartered Accountant Services or Market Research Agency's Services - Nature of services rendered includes consultancy, advice, assistance in mergers & acquisitions, due diligence, financial viability evaluation, classifiable under Management or Business Consultants Services. Services cannot be classified under Chartered Accountant Services as company is not engaged in practice of chartered accountancy or permitted by Institute of Chartered Accountants of India. Export of service - Services provided to PwC Overseas Network Firms, not directly to clients, qualify as export of services under Export of Services Rules, 2005 with consideration received in convertible foreign exchange. Time Limitation - Extended period of limitation not invocable as dispute involves interpretation of statutory provisions, no fraud or willful misstatement established. Interest and penalty - Not payable as demand of service tax itself unsustainable. Impugned order set aside, appeal allowed.
Classification of service provided by company - Not Chartered Accountant Services or Market Research Agency's Services - Nature of services rendered includes consultancy, advice, assistance in mergers & acquisitions, due diligence, financial viability evaluation, classifiable under Management or Business Consultants Services. Services cannot be classified under Chartered Accountant Services as company is not engaged in practice of chartered accountancy or permitted by Institute of Chartered Accountants of India. Export of service - Services provided to PwC Overseas Network Firms, not directly to clients, qualify as export of services under Export of Services Rules, 2005 with consideration received in convertible foreign exchange. Time Limitation - Extended period of limitation not invocable as dispute involves interpretation of statutory provisions, no fraud or willful misstatement established. Interest and penalty - Not payable as demand of service tax itself unsustainable. Impugned order set aside, appeal allowed.
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