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 addressed a challenge regarding natural justice principles in adjudication proceedings. Petitioners sought cross-examination rights of DRI officers following Show Cause Notices. Court directed respondents to consider petitioners' request for cross-examination on merits after granting one personal hearing. If respondents reject cross-examination request, they must issue a reasoned order before proceeding with final adjudication. Such decision must be communicated to petitioners within one week. Court maintained existing interim stay on proceedings pending this determination. Emphasized that rejection of cross-examination rights must be through speaking order, preserving respondents' authority to subsequently pass final adjudication order on merits in accordance with law.
HC addressed a challenge regarding natural justice principles in adjudication proceedings. Petitioners sought cross-examination rights of DRI officers following Show Cause Notices. Court directed respondents to consider petitioners' request for cross-examination on merits after granting one personal hearing. If respondents reject cross-examination request, they must issue a reasoned order before proceeding with final adjudication. Such decision must be communicated to petitioners within one week. Court maintained existing interim stay on proceedings pending this determination. Emphasized that rejection of cross-examination rights must be through speaking order, preserving respondents' authority to subsequently pass final adjudication order on merits in accordance with law.
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