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...
Page of 4828
Press 'Enter' after typing page number.
161 to 180 of 96556 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
HC held that the Customs Department's detention of gold bangles without issuing a show cause notice (SCN) or granting personal hearing is unlawful. The pre-printed waiver signed by the Petitioner cannot substitute statutory requirements under Section 124. The Court found the detention contrary to principles of natural justice, rendering the seizure untenable. Consequently, the Court directed the release of the detained gold bangles to the Petitioner, invalidating the Customs Department's unilateral action based on a standard pre-printed waiver form.
HC held that the Customs Department's detention of gold bangles without issuing a show cause notice (SCN) or granting personal hearing is unlawful. The pre-printed waiver signed by the Petitioner cannot substitute statutory requirements under Section 124. The Court found the detention contrary to principles of natural justice, rendering the seizure untenable. Consequently, the Court directed the release of the detained gold bangles to the Petitioner, invalidating the Customs Department's unilateral action based on a standard pre-printed waiver form.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
