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 case pertains to the interpretation of Section 37C of the Central Excise Act, 1944, regarding the method and manner of service of an order. The Commissioner (Appeals) considered the service of the order through the GSTIN registered email. The Tribunal, in the case of Ratan Coal Traders, held that the provisions of Section 37C must be followed strictly. Consequently, the Tribunal set aside the impugned order and remanded the matter to the Commissioner (Appeals) to decide the appeal on merits without further considering the limitation aspect. The summary highlights the legal issue of proper service of orders under the Central Excise Act and the Tribunal's stance on adhering to the statutory provisions.
The case pertains to the interpretation of Section 37C of the Central Excise Act, 1944, regarding the method and manner of service of an order. The Commissioner (Appeals) considered the service of the order through the GSTIN registered email. The Tribunal, in the case of Ratan Coal Traders, held that the provisions of Section 37C must be followed strictly. Consequently, the Tribunal set aside the impugned order and remanded the matter to the Commissioner (Appeals) to decide the appeal on merits without further considering the limitation aspect. The summary highlights the legal issue of proper service of orders under the Central Excise Act and the Tribunal's stance on adhering to the statutory provisions.
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