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 dismissed the appeal for non-prosecution under Rule 20 of CESTAT Procedure Rules, 1982, following Supreme Court precedent condemning mechanical adjournment requests. The tribunal found no justification for adjourning the matter beyond three statutorily permitted instances. The decision underscores judicial intolerance for repeated, unwarranted procedural delays that obstruct efficient case resolution, emphasizing the need for parties to utilize court-granted opportunities responsibly and expeditiously.
CESTAT dismissed the appeal for non-prosecution under Rule 20 of CESTAT Procedure Rules, 1982, following Supreme Court precedent condemning mechanical adjournment requests. The tribunal found no justification for adjourning the matter beyond three statutorily permitted instances. The decision underscores judicial intolerance for repeated, unwarranted procedural delays that obstruct efficient case resolution, emphasizing the need for parties to utilize court-granted opportunities responsibly and expeditiously.
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