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 writ petition challenging anti-dumping investigation, directing exclusion of specialty grade SPVC Resins from Product Under Consideration (PUC). The court found procedural lapses by Designated Authority in determining "like article" and product scope, specifically noting the imported specialty grade SPVC Resins used for manufacturing CPVC pipes for potable water are technically distinct from domestically produced grades. The preliminary findings were deemed unsustainable as the authority failed to conduct adequate classificatory investigation and improperly expanded investigation scope post-initiation. Consequently, the authority must exclude specialty grade SPVC Resins from further anti-dumping investigation proceedings.
HC allows writ petition challenging anti-dumping investigation, directing exclusion of specialty grade SPVC Resins from Product Under Consideration (PUC). The court found procedural lapses by Designated Authority in determining "like article" and product scope, specifically noting the imported specialty grade SPVC Resins used for manufacturing CPVC pipes for potable water are technically distinct from domestically produced grades. The preliminary findings were deemed unsustainable as the authority failed to conduct adequate classificatory investigation and improperly expanded investigation scope post-initiation. Consequently, the authority must exclude specialty grade SPVC Resins from further anti-dumping investigation proceedings.
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