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 ruled that judicial discipline mandates strict adherence to appellate orders. The Assistant Commissioner's attempt to revisit a finalized order under Section 154 constitutes a gross impropriety and jurisdictional overreach. The court emphasized that lower judicial/quasi-judicial authorities must loyally accept decisions of higher appellate authorities to maintain systemic integrity. Refusing to implement unambiguous appellate judgments undermines the hierarchical legal framework and risks creating administrative anarchy. The court affirmed the petitioner's right to challenge such unauthorized proceedings, highlighting the fundamental principle that once an order attains finality, subordinate authorities must implement it without deviation.
HC ruled that judicial discipline mandates strict adherence to appellate orders. The Assistant Commissioner's attempt to revisit a finalized order under Section 154 constitutes a gross impropriety and jurisdictional overreach. The court emphasized that lower judicial/quasi-judicial authorities must loyally accept decisions of higher appellate authorities to maintain systemic integrity. Refusing to implement unambiguous appellate judgments undermines the hierarchical legal framework and risks creating administrative anarchy. The court affirmed the petitioner's right to challenge such unauthorized proceedings, highlighting the fundamental principle that once an order attains finality, subordinate authorities must implement it without deviation.
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