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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The order dealt with maintainability of petition, liability to pay stamp duty on NCLT order, applicability of res judicata principle, interpretation of fiscal laws, whether NCLT order is an instrument under Stamp Act, date of receipt of instrument in Madhya Pradesh for stamp duty chargeability, applicability of stamp duty cap notification, stamp duty on movable properties, chargeability of upkar and janpad cess, and penalty calculation. It held NCLT order as chargeable instrument received on 29-6-2017 in MP, upheld 5% stamp duty on immovable properties, 10% upkar cess on stamp duty, 1% janpad cess on property value, quashed stamp duty on movables, and remanded penalty reassessment excluding upkar and janpad cess. The key legal aspects pertaining to stamp duty chargeability, relevant date, applicable rates/notifications, and cesses were addressed comprehensively.
The order dealt with maintainability of petition, liability to pay stamp duty on NCLT order, applicability of res judicata principle, interpretation of fiscal laws, whether NCLT order is an instrument under Stamp Act, date of receipt of instrument in Madhya Pradesh for stamp duty chargeability, applicability of stamp duty cap notification, stamp duty on movable properties, chargeability of upkar and janpad cess, and penalty calculation. It held NCLT order as chargeable instrument received on 29-6-2017 in MP, upheld 5% stamp duty on immovable properties, 10% upkar cess on stamp duty, 1% janpad cess on property value, quashed stamp duty on movables, and remanded penalty reassessment excluding upkar and janpad cess. The key legal aspects pertaining to stamp duty chargeability, relevant date, applicable rates/notifications, and cesses were addressed comprehensively.
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