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 Central Board of Indirect Taxes and Customs (CBIC) has issued an order reassigning appeals filed after July 1, 2017, under the Central Excise Act, 1944 and Finance Act, 1994 to Vijay Risi, Commissioner (Audit) in the Nagpur Zone. The order covers 500 different appellants from various districts including Nashik, Ahmednagar, Jalgaon, and Aurangabad, with appeals ranging from Appeal No. 564 to 1484. Each appeal is assigned to Vijay Risi for passing Orders-in-Appeal, ensuring systematic administrative management of pending tax-related appeals across multiple jurisdictions.
The Central Board of Indirect Taxes and Customs (CBIC) has issued an order reassigning appeals filed after July 1, 2017, under the Central Excise Act, 1944 and Finance Act, 1994 to Vijay Risi, Commissioner (Audit) in the Nagpur Zone. The order covers 500 different appellants from various districts including Nashik, Ahmednagar, Jalgaon, and Aurangabad, with appeals ranging from Appeal No. 564 to 1484. Each appeal is assigned to Vijay Risi for passing Orders-in-Appeal, ensuring systematic administrative management of pending tax-related appeals across multiple jurisdictions.
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