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 affirmed the applicability of Section 11D of the Central Excise Act, 1944 for recovery of excess duty collected. The petitioner had filed Form SVLDRS-1, admitting tax liability, thereby attracting Section 11D(1). The challenge to the show cause notice's jurisdiction was rejected. The petitioner is liable to pay the self-assessed duty, having paid a partial amount. The petitioner is entitled to set off the tax liability through CENVAT credit u/r 3(1) of the CENVAT Credit Rules, 2004, subject to establishing input tax payment. The HC directed revisiting the penalty imposition. The benefit of CENVAT credit cannot be denied. The petition was disposed of.
The HC affirmed the applicability of Section 11D of the Central Excise Act, 1944 for recovery of excess duty collected. The petitioner had filed Form SVLDRS-1, admitting tax liability, thereby attracting Section 11D(1). The challenge to the show cause notice's jurisdiction was rejected. The petitioner is liable to pay the self-assessed duty, having paid a partial amount. The petitioner is entitled to set off the tax liability through CENVAT credit u/r 3(1) of the CENVAT Credit Rules, 2004, subject to establishing input tax payment. The HC directed revisiting the penalty imposition. The benefit of CENVAT credit cannot be denied. The petition was disposed of.
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