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 CESTAT held that the Investigation Report (IR) issued by the department is not an appealable order. The appellant failed to demonstrate that the IR is a quasi-judicial decision or order under the statute, depriving them of any legal right. The IR is a product of a consultative process, and the appellant had ample opportunity to present their views. The appellant can assail the IR during the adjudication proceedings and appeal against the final order as per the statutory provisions. The right to appeal is statutory, not constitutional. The impugned order holding the IR as non-appealable is legal and proper.
The CESTAT held that the Investigation Report (IR) issued by the department is not an appealable order. The appellant failed to demonstrate that the IR is a quasi-judicial decision or order under the statute, depriving them of any legal right. The IR is a product of a consultative process, and the appellant had ample opportunity to present their views. The appellant can assail the IR during the adjudication proceedings and appeal against the final order as per the statutory provisions. The right to appeal is statutory, not constitutional. The impugned order holding the IR as non-appealable is legal and proper.
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