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 High Court dismissed the petition challenging the impugned order dated 27 January 2022 under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS). The Court held that the petitioner failed to disprove the findings recorded in the impugned order regarding the utilization of CENVAT credit for payment of output service tax liability. The petitioner did not produce any legal provision or document to substantiate their claim that the CENVAT credit was utilized after 2018. The Court found no reason to interfere with the respondents' determination and approach, which was neither perverse nor unfair, and did not breach any legal provision. The petitioner's approach was deemed not candid or fair, and they failed to produce credible material to warrant interference with the factual findings in the impugned order.
The High Court dismissed the petition challenging the impugned order dated 27 January 2022 under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS). The Court held that the petitioner failed to disprove the findings recorded in the impugned order regarding the utilization of CENVAT credit for payment of output service tax liability. The petitioner did not produce any legal provision or document to substantiate their claim that the CENVAT credit was utilized after 2018. The Court found no reason to interfere with the respondents' determination and approach, which was neither perverse nor unfair, and did not breach any legal provision. The petitioner's approach was deemed not candid or fair, and they failed to produce credible material to warrant interference with the factual findings in the impugned order.
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