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...
Page of 4828
Press 'Enter' after typing page number.
161 to 180 of 96556 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
HC dismissed petition challenging rejection of drawback claim. Petitioner failed to file claim for 5.5 years after export clearance in 2005-06 under Rule 13 of Customs, Central Excise Duties, and Service Tax Drawback Rules, 1995. Original triplicate shipping bills, essential for drawback claims, were allegedly lost in 2011. Court upheld concurrent findings of Commissioner (Appeals) and Revisional Authority that petitioner's explanation regarding employee departure was insufficient to justify delay. No plausible explanation provided for non-submission between 2006-2011 when documents were in possession. Court found no grounds to interfere under Article 227, noting clear laches in claim submission.
HC dismissed petition challenging rejection of drawback claim. Petitioner failed to file claim for 5.5 years after export clearance in 2005-06 under Rule 13 of Customs, Central Excise Duties, and Service Tax Drawback Rules, 1995. Original triplicate shipping bills, essential for drawback claims, were allegedly lost in 2011. Court upheld concurrent findings of Commissioner (Appeals) and Revisional Authority that petitioner's explanation regarding employee departure was insufficient to justify delay. No plausible explanation provided for non-submission between 2006-2011 when documents were in possession. Court found no grounds to interfere under Article 227, noting clear laches in claim submission.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
