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 adjudicated a customs duty case involving fraudulent manipulation of Duty Free Scrips through illegal EDI system access. The tribunal found that the importer (Raja Ram and Company) utilized forged scrips issued by DGFT, with a customs broker (Kirti Cargo) facilitating improper import clearance. The key individual (Sharafat Hussain) raised bills through unauthorized companies, which escaped initial scrutiny. The tribunal confirmed customs duty with interest and imposed penalties on the importer and associated party (Jinender Jain). The extended limitation period was deemed valid, and both appeals were summarily dismissed, upholding the Principal Commissioner's original order.
CESTAT adjudicated a customs duty case involving fraudulent manipulation of Duty Free Scrips through illegal EDI system access. The tribunal found that the importer (Raja Ram and Company) utilized forged scrips issued by DGFT, with a customs broker (Kirti Cargo) facilitating improper import clearance. The key individual (Sharafat Hussain) raised bills through unauthorized companies, which escaped initial scrutiny. The tribunal confirmed customs duty with interest and imposed penalties on the importer and associated party (Jinender Jain). The extended limitation period was deemed valid, and both appeals were summarily dismissed, upholding the Principal Commissioner's original order.
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