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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The HC set aside the confiscation order of personal gold jewelry (kada and chains weighing 85 grams) seized from the petitioner by Customs officials. The Court determined that the items constituted "personal jewellery" under Baggage Rules, 2016, as they were bona fide for personal use at a wedding the petitioner was attending. The Court emphasized that tourists should not face harassment regarding personal jewelry and effects, noting that no show cause notice was issued to the petitioner after detention, violating principles of natural justice. Following Gopika Vennankot Govind precedent, the Court ordered release of the items subject to payment of storage charges and the condition that the jewelry be re-exported.
The HC set aside the confiscation order of personal gold jewelry (kada and chains weighing 85 grams) seized from the petitioner by Customs officials. The Court determined that the items constituted "personal jewellery" under Baggage Rules, 2016, as they were bona fide for personal use at a wedding the petitioner was attending. The Court emphasized that tourists should not face harassment regarding personal jewelry and effects, noting that no show cause notice was issued to the petitioner after detention, violating principles of natural justice. Following Gopika Vennankot Govind precedent, the Court ordered release of the items subject to payment of storage charges and the condition that the jewelry be re-exported.
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