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 held that the appellant is eligible for interest on drawback from 12 January 2019, finding the Commissioner (Appeals) erred in rejecting the appeal. The tribunal remanded the matter to the adjudicating authority, directing grant of interest on the refunded amount from 12 January 2019 to 16 January 2024, based on the amendment under Section 149 of the Customs Act, 1962 and recognition that customs officials were aware of the amendment on the specified date. The appeal was accordingly disposed of, with instructions to calculate and disburse the interest as directed.
CESTAT held that the appellant is eligible for interest on drawback from 12 January 2019, finding the Commissioner (Appeals) erred in rejecting the appeal. The tribunal remanded the matter to the adjudicating authority, directing grant of interest on the refunded amount from 12 January 2019 to 16 January 2024, based on the amendment under Section 149 of the Customs Act, 1962 and recognition that customs officials were aware of the amendment on the specified date. The appeal was accordingly disposed of, with instructions to calculate and disburse the interest as directed.
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