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 allowed the writ petition, setting aside Order-in-Original No. 41/ST/Aayukt/2024 and consequent demands against the petitioner. The court found significant procedural irregularities, noting the file remained stationary for two years without justification for delay in determining service tax liability. HC critically observed the department's failure to comply with statutory time limitations under Section 73(4B) of the Finance Act, 1994, and directed Respondent No. 2 to investigate internal administrative lapses. The judgment emphasized procedural fairness and timely resolution of tax-related matters.
HC allowed the writ petition, setting aside Order-in-Original No. 41/ST/Aayukt/2024 and consequent demands against the petitioner. The court found significant procedural irregularities, noting the file remained stationary for two years without justification for delay in determining service tax liability. HC critically observed the department's failure to comply with statutory time limitations under Section 73(4B) of the Finance Act, 1994, and directed Respondent No. 2 to investigate internal administrative lapses. The judgment emphasized procedural fairness and timely resolution of tax-related matters.
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