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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The HC affirmed the Tribunal's decision, dismissing the revenue's appeal. The key findings were: (i) mining services rendered by the assessee did not constitute site formation, clearance, excavation, or demolition services for the period 16.06.2005 to 31.05.2007; and (ii) the statutory auditor's certificate reconciling service tax discrepancies for 2008-09 was deemed valid, resulting in dropping the demand of Rs. 2,09,43,980/-. The court upheld the Tribunal's order, finding no merit in the revenue's contentions and rejecting their appeal with substantial questions of law answered against the revenue.
The HC affirmed the Tribunal's decision, dismissing the revenue's appeal. The key findings were: (i) mining services rendered by the assessee did not constitute site formation, clearance, excavation, or demolition services for the period 16.06.2005 to 31.05.2007; and (ii) the statutory auditor's certificate reconciling service tax discrepancies for 2008-09 was deemed valid, resulting in dropping the demand of Rs. 2,09,43,980/-. The court upheld the Tribunal's order, finding no merit in the revenue's contentions and rejecting their appeal with substantial questions of law answered against the revenue.
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