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 remanded the matter to the Adjudicating Authority to examine afresh whether the Appellant is an importer, whether the Appellant paid Rs. 31,50,000 to REV, and whether duties paid by REV/SAP India would nullify the Appellant's liability. The CESTAT held that the findings on these points and the question of duties paid by REV in 2013 for an import in 2006 would have a bearing on the correctness of invoking the extended period of limitation and consequent penalties.
The CESTAT remanded the matter to the Adjudicating Authority to examine afresh whether the Appellant is an importer, whether the Appellant paid Rs. 31,50,000 to REV, and whether duties paid by REV/SAP India would nullify the Appellant's liability. The CESTAT held that the findings on these points and the question of duties paid by REV in 2013 for an import in 2006 would have a bearing on the correctness of invoking the extended period of limitation and consequent penalties.
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