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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Imposition of countervailing duty (CVD) on imports of stainless steel coils and plates from China, confiscation and penalties, duty drawback claims, and amendment of shipping bills. The Tribunal held that the imports on 12.10.2017 were liable for CVD u/s 9 of the Customs Tariff Act, 1975, as the exemption notification was issued later on 13.10.2017. While upholding the CVD demand, the Tribunal set aside the confiscation of goods u/s 111(d) of the Customs Act, 1962, and penalties u/ss 112(a), 114A, and 114AA, citing lack of evidence. The appellants' duty drawback claim and request for amendment of shipping bills u/s 149 were allowed, directing the Commissioner to examine and provide relief as per law. The Tribunal relied on relevant legal provisions, notifications, and judicial precedents in its decision.
Imposition of countervailing duty (CVD) on imports of stainless steel coils and plates from China, confiscation and penalties, duty drawback claims, and amendment of shipping bills. The Tribunal held that the imports on 12.10.2017 were liable for CVD u/s 9 of the Customs Tariff Act, 1975, as the exemption notification was issued later on 13.10.2017. While upholding the CVD demand, the Tribunal set aside the confiscation of goods u/s 111(d) of the Customs Act, 1962, and penalties u/ss 112(a), 114A, and 114AA, citing lack of evidence. The appellants' duty drawback claim and request for amendment of shipping bills u/s 149 were allowed, directing the Commissioner to examine and provide relief as per law. The Tribunal relied on relevant legal provisions, notifications, and judicial precedents in its decision.
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