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 directs continuation of customs duty proceedings regarding classification of identical goods under Section 17(5) of Customs Act, 1962. The court mandates personal hearing for petitioner and authorizes adjudicating authority to determine final classification under Customs Tariff Headings 85168000 and 85169000. Provisional release of earlier bills of entry is acknowledged, with the current proceedings expected to bind both existing and previous entry classifications. Writ petition disposed of with directive for comprehensive adjudication process ensuring procedural fairness.
HC directs continuation of customs duty proceedings regarding classification of identical goods under Section 17(5) of Customs Act, 1962. The court mandates personal hearing for petitioner and authorizes adjudicating authority to determine final classification under Customs Tariff Headings 85168000 and 85169000. Provisional release of earlier bills of entry is acknowledged, with the current proceedings expected to bind both existing and previous entry classifications. Writ petition disposed of with directive for comprehensive adjudication process ensuring procedural fairness.
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