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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Duty drawback recovery case involving merchant exporter manufacturing DOC using duty-paid Hexane. Petitioner did not issue ARE-2 while removing DOC, but Commissioner (Appeals) held non-issuance would not affect duty-free Hexane benefit u/r 19(2). No intention established by Adjudicating Authority for erroneous drawback claim. Commissioner (Appeals) found drawback claim legality valid as exporter did not unduly get double benefit. Revisional Authority failed to consider 1% drawback rate related to customs portion only, not excise. Non-issuance of ARE-2 not a breach of rules. Impugned order by Revisional Authority levying penalty quashed, Commissioner (Appeals) order deleting penalty restored. Petition allowed.
Duty drawback recovery case involving merchant exporter manufacturing DOC using duty-paid Hexane. Petitioner did not issue ARE-2 while removing DOC, but Commissioner (Appeals) held non-issuance would not affect duty-free Hexane benefit u/r 19(2). No intention established by Adjudicating Authority for erroneous drawback claim. Commissioner (Appeals) found drawback claim legality valid as exporter did not unduly get double benefit. Revisional Authority failed to consider 1% drawback rate related to customs portion only, not excise. Non-issuance of ARE-2 not a breach of rules. Impugned order by Revisional Authority levying penalty quashed, Commissioner (Appeals) order deleting penalty restored. Petition allowed.
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