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 allows petitioner's challenge to DTVSV Scheme declaration rejection. The court found the non-disclosure of pending writ petition was immaterial and directed the Designated Authority to process the declaration. The authority must determine the payable amount in accordance with DTVSV Scheme provisions, using the original declaration date of 23.12.2024. The court emphasized that the petitioner's waiver of rights and commitment to withdraw the writ petition upon certificate issuance were valid. The ruling effectively mandates the administrative authority to proceed with the declaration processing without technical objections.
HC allows petitioner's challenge to DTVSV Scheme declaration rejection. The court found the non-disclosure of pending writ petition was immaterial and directed the Designated Authority to process the declaration. The authority must determine the payable amount in accordance with DTVSV Scheme provisions, using the original declaration date of 23.12.2024. The court emphasized that the petitioner's waiver of rights and commitment to withdraw the writ petition upon certificate issuance were valid. The ruling effectively mandates the administrative authority to proceed with the declaration processing without technical objections.
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