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...
Page of 4828
Press 'Enter' after typing page number.
161 to 180 of 96556 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
AT adjudicated a case involving fraudulent loan procurement and property mortgage. The accused obtained Rs. 8 Crore from a finance company using forged documents during July-August 2013. A property measuring 833 square yards was mortgaged and subsequently auctioned by Phoenix Asset Reconstruction Company Ltd. in five separate auctions between September 2015 and March 2016. The ED's Provisional Attachment Order issued in October 2018 was deemed invalid, as the property rights of the secured creditor prevailed. The tribunal directed the appellant to tender any excess auction proceeds to ED via FDR, enabling unsecured creditors to claim potential surplus funds before the PMLA court. Appeal was disposed of with specific directional instructions.
AT adjudicated a case involving fraudulent loan procurement and property mortgage. The accused obtained Rs. 8 Crore from a finance company using forged documents during July-August 2013. A property measuring 833 square yards was mortgaged and subsequently auctioned by Phoenix Asset Reconstruction Company Ltd. in five separate auctions between September 2015 and March 2016. The ED's Provisional Attachment Order issued in October 2018 was deemed invalid, as the property rights of the secured creditor prevailed. The tribunal directed the appellant to tender any excess auction proceeds to ED via FDR, enabling unsecured creditors to claim potential surplus funds before the PMLA court. Appeal was disposed of with specific directional instructions.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
