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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CESTAT adjudicated a dispute regarding aircraft utilization under Non-Scheduled Operator (Passenger) permit. The tribunal examined whether charter operations were permissible under the original service authorization. Referencing precedential decisions in VRL Logistics and Sky Airways, the appellate tribunal determined that charging a lump-sum payment for aircraft usage did not constitute a violation of notification conditions. The commissioner's original order was found erroneous, specifically regarding restrictions on charter operations. The tribunal conclusively held that the appellant could legitimately use the aircraft for charter purposes without selling individual passenger tickets, thereby setting aside the previous confiscation and penalty order and allowing the appeal.
CESTAT adjudicated a dispute regarding aircraft utilization under Non-Scheduled Operator (Passenger) permit. The tribunal examined whether charter operations were permissible under the original service authorization. Referencing precedential decisions in VRL Logistics and Sky Airways, the appellate tribunal determined that charging a lump-sum payment for aircraft usage did not constitute a violation of notification conditions. The commissioner's original order was found erroneous, specifically regarding restrictions on charter operations. The tribunal conclusively held that the appellant could legitimately use the aircraft for charter purposes without selling individual passenger tickets, thereby setting aside the previous confiscation and penalty order and allowing the appeal.
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