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 dispute regarding refund claim for exported iron ore fines, focusing on valuation methodology. The tribunal determined that transaction value must be derived from load port test report as per contractual terms and Circular No. 12/2014-Customs. The appellate authority held that refund cannot be rejected without challenging original assessment orders. Consequently, the tribunal set aside the impugned order, allowing the appellant's appeal and mandating consequential relief consistent with legal provisions. The decision emphasized adherence to contractual specifications and procedural compliance in customs valuation, reinforcing the principle that assessment orders remain valid unless specifically challenged through appropriate legal channels.
CESTAT adjudicated a dispute regarding refund claim for exported iron ore fines, focusing on valuation methodology. The tribunal determined that transaction value must be derived from load port test report as per contractual terms and Circular No. 12/2014-Customs. The appellate authority held that refund cannot be rejected without challenging original assessment orders. Consequently, the tribunal set aside the impugned order, allowing the appellant's appeal and mandating consequential relief consistent with legal provisions. The decision emphasized adherence to contractual specifications and procedural compliance in customs valuation, reinforcing the principle that assessment orders remain valid unless specifically challenged through appropriate legal channels.
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