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 HC held that the Petitioner, as the legal heir of the deceased passenger, is entitled to redeem the confiscated gold under the Customs Act, 1962. The limitation period u/s 125 for redeeming the goods did not commence due to lack of communication of the order to the deceased passenger. The Petitioner is permitted to redeem the goods upon compliance with the original order, and demurrage charges are waived considering the passenger's demise and non-service of the order.
The HC held that the Petitioner, as the legal heir of the deceased passenger, is entitled to redeem the confiscated gold under the Customs Act, 1962. The limitation period u/s 125 for redeeming the goods did not commence due to lack of communication of the order to the deceased passenger. The Petitioner is permitted to redeem the goods upon compliance with the original order, and demurrage charges are waived considering the passenger's demise and non-service of the order.
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