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 upheld demand for anti-dumping duty on recovered solvent (acetone by-product) cleared in DTA without proper duty payment. The Tribunal rejected appellant's limitation argument, finding extended period invocation justified under Section 28(4) as appellant failed to follow clearance procedures. Appellant's contention regarding absence of Norms Committee report was dismissed as they failed to establish ad hoc norms or file required undertakings under N/N 60/2008-CUS. The Tribunal confirmed applicability of N/N 75/2008-CUS read with Section 9A(2A) of Customs Tariff Act to the recovered solvent cleared as by-product of imported acetone. Appeal dismissed.
CESTAT upheld demand for anti-dumping duty on recovered solvent (acetone by-product) cleared in DTA without proper duty payment. The Tribunal rejected appellant's limitation argument, finding extended period invocation justified under Section 28(4) as appellant failed to follow clearance procedures. Appellant's contention regarding absence of Norms Committee report was dismissed as they failed to establish ad hoc norms or file required undertakings under N/N 60/2008-CUS. The Tribunal confirmed applicability of N/N 75/2008-CUS read with Section 9A(2A) of Customs Tariff Act to the recovered solvent cleared as by-product of imported acetone. Appeal dismissed.
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