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 allowed the petition and quashed the order rejecting the petitioner's refund claim of Rs. 40,00,000 deposited voluntarily by mistake. The HC held that the amount paid by the petitioner from the electronic cash ledger is required to be refunded as it was not covered u/s 54 of the GST Act. However, the petitioner is not entitled to any interest on such amount. The respondents are directed to refund the amount of Rs. 40,00,000 deposited by the petitioner.
The HC allowed the petition and quashed the order rejecting the petitioner's refund claim of Rs. 40,00,000 deposited voluntarily by mistake. The HC held that the amount paid by the petitioner from the electronic cash ledger is required to be refunded as it was not covered u/s 54 of the GST Act. However, the petitioner is not entitled to any interest on such amount. The respondents are directed to refund the amount of Rs. 40,00,000 deposited by the petitioner.
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