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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Show cause notice demanding interest was confirmed by the original Adjudicating Authority and settled under SVLDRS Scheme, thus refund of the confirmed amount does not arise. Lower Authority's examination of unjust enrichment was superfluous when refund was held inadmissible. Unjust enrichment question arises only when refund is admissible on merits. No order under unjust enrichment can reject refund claim, only sanction refund and transfer amount to Consumer Welfare Fund. Appellant's claim lacks merit, appeal dismissed. CESTAT = Appellate Tribunal.
Show cause notice demanding interest was confirmed by the original Adjudicating Authority and settled under SVLDRS Scheme, thus refund of the confirmed amount does not arise. Lower Authority's examination of unjust enrichment was superfluous when refund was held inadmissible. Unjust enrichment question arises only when refund is admissible on merits. No order under unjust enrichment can reject refund claim, only sanction refund and transfer amount to Consumer Welfare Fund. Appellant's claim lacks merit, appeal dismissed. CESTAT = Appellate Tribunal.
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