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 Tribunal allowed the appeal by remanding the matter to the original authority to process the refund claims after providing an opportunity of hearing to the appellant. The Tribunal held that the Order-in-Appeal relied upon by the authorities to reject the refund claim has been set aside. Regarding non-submission of TR-6 challans and Bills of Entry, the appellant was directed to file the same before the refund authority. The Tribunal clarified that unjust enrichment is not applicable to provisional assessments prior to 2006, and in similar cases, the matter was remanded for verification of documents. The Tribunal directed the Revenue to finalize and cancel the PD bonds and communicate the same to the concerned refund section.
The Tribunal allowed the appeal by remanding the matter to the original authority to process the refund claims after providing an opportunity of hearing to the appellant. The Tribunal held that the Order-in-Appeal relied upon by the authorities to reject the refund claim has been set aside. Regarding non-submission of TR-6 challans and Bills of Entry, the appellant was directed to file the same before the refund authority. The Tribunal clarified that unjust enrichment is not applicable to provisional assessments prior to 2006, and in similar cases, the matter was remanded for verification of documents. The Tribunal directed the Revenue to finalize and cancel the PD bonds and communicate the same to the concerned refund section.
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