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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HC quashed show cause notice regarding duty drawback claims and export incentives. Authorities' delay of 9 months in issuing notice after court service and reliance on Section 14 of Customs Act was deemed arbitrary. Court found no deficiency in petitioner's export documentation, including Export Realization Certificate and final assessment records. Transaction value was binding u/s 14 unless proper officer had specific doubts about accuracy. Respondents failed to demonstrate any material discrepancy between exported goods and provided information. HC directed authorities to process duty drawback claim within 4 weeks per applicable rules, emphasizing that administrative actions must remain within jurisdiction and reflect actual transaction values.
HC quashed show cause notice regarding duty drawback claims and export incentives. Authorities' delay of 9 months in issuing notice after court service and reliance on Section 14 of Customs Act was deemed arbitrary. Court found no deficiency in petitioner's export documentation, including Export Realization Certificate and final assessment records. Transaction value was binding u/s 14 unless proper officer had specific doubts about accuracy. Respondents failed to demonstrate any material discrepancy between exported goods and provided information. HC directed authorities to process duty drawback claim within 4 weeks per applicable rules, emphasizing that administrative actions must remain within jurisdiction and reflect actual transaction values.
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