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 duty demands on DTA sales by SEZ unit. Court held Commissioner of Customs has jurisdiction to demand duty on unauthorized DTA clearances, as SEZ is considered outside customs territory only for authorized operations. Extended period invocation under Customs Act s.28(4) upheld due to willful misstatement in claiming ineligible exemption. Basic customs duty and additional duty demands sustained as appellant failed to meet manufacturing condition under Notification 12/2012-Cus. Penalty under s.114AA set aside due to absence of factual misdeclaration, while s.114A penalty maintained. Matter remanded for SAD determination based on state tax exemption status. Appeal by Prestige partially allowed regarding penalty, partially rejected on duty demands, and partially remanded for SAD reassessment.
CESTAT partly allowed appeal concerning duty demands on DTA sales by SEZ unit. Court held Commissioner of Customs has jurisdiction to demand duty on unauthorized DTA clearances, as SEZ is considered outside customs territory only for authorized operations. Extended period invocation under Customs Act s.28(4) upheld due to willful misstatement in claiming ineligible exemption. Basic customs duty and additional duty demands sustained as appellant failed to meet manufacturing condition under Notification 12/2012-Cus. Penalty under s.114AA set aside due to absence of factual misdeclaration, while s.114A penalty maintained. Matter remanded for SAD determination based on state tax exemption status. Appeal by Prestige partially allowed regarding penalty, partially rejected on duty demands, and partially remanded for SAD reassessment.
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