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 held that the detained gold jewellery, being personal effects worn by the passenger, is exempt from customs detention under applicable baggage rules. The customs department failed to issue a show cause notice within the prescribed statutory period of six months, with an additional six-month extension. Consequently, the detention is deemed impermissible, and the jewellery must be released. The court's ruling emphasizes strict compliance with procedural requirements and protects the passenger's rights to personal effects during international travel.
HC held that the detained gold jewellery, being personal effects worn by the passenger, is exempt from customs detention under applicable baggage rules. The customs department failed to issue a show cause notice within the prescribed statutory period of six months, with an additional six-month extension. Consequently, the detention is deemed impermissible, and the jewellery must be released. The court's ruling emphasizes strict compliance with procedural requirements and protects the passenger's rights to personal effects during international travel.
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