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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CESTAT partly allowed appeal concerning Service Tax liability under Renting of Immovable Property Service (RIPS). Tribunal held vacant land appurtenant to warehouses was taxable under RIPS, while standalone vacant land without associated buildings was excluded. Demand for Site Formation & Clearance Service (SFCS) and Commercial/Industrial Construction Service (CICS) remanded for recalculation considering abatements. Rental advances deemed taxable but required verification to prevent double taxation. Extended period of limitation upheld due to appellant's failure to register and pay Service Tax timely. Matter remanded to Original Adjudicating Authority for reassessment of tax liability, adjustments for prior payments, and verification of supporting documentation.
CESTAT partly allowed appeal concerning Service Tax liability under Renting of Immovable Property Service (RIPS). Tribunal held vacant land appurtenant to warehouses was taxable under RIPS, while standalone vacant land without associated buildings was excluded. Demand for Site Formation & Clearance Service (SFCS) and Commercial/Industrial Construction Service (CICS) remanded for recalculation considering abatements. Rental advances deemed taxable but required verification to prevent double taxation. Extended period of limitation upheld due to appellant's failure to register and pay Service Tax timely. Matter remanded to Original Adjudicating Authority for reassessment of tax liability, adjustments for prior payments, and verification of supporting documentation.
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