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...
Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
HC allowed the petition challenging demurrage charges. The petitioner sought refund after obtaining Detention Certificates through judicial intervention, following prolonged administrative delays between DRI and Customs authorities. Despite multiple reminders from 2015 to 2018, the respondent failed to process the refund. The court found no laches on the petitioner's part and directed the respondent to process the demurrage charges refund within 4 weeks, holding the administrative authorities responsible for the unwarranted delay in resolving the matter.
HC allowed the petition challenging demurrage charges. The petitioner sought refund after obtaining Detention Certificates through judicial intervention, following prolonged administrative delays between DRI and Customs authorities. Despite multiple reminders from 2015 to 2018, the respondent failed to process the refund. The court found no laches on the petitioner's part and directed the respondent to process the demurrage charges refund within 4 weeks, holding the administrative authorities responsible for the unwarranted delay in resolving the matter.
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