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 upheld the revocation of the customs broker's license under CBLR, 2018 regulations. The court rejected appellant's contentions regarding procedural violations, finding no breach of natural justice. The tribunal's reasoning was deemed sound, particularly regarding the opportunity to respond to the show cause notice and enquiry report. The court emphasized that the relationship between customs department and broker is based on trust, and once that trust is compromised, the broker loses the right to license reinstatement. The customs appeal was dismissed, with legal questions answered in favor of the department.
HC upheld the revocation of the customs broker's license under CBLR, 2018 regulations. The court rejected appellant's contentions regarding procedural violations, finding no breach of natural justice. The tribunal's reasoning was deemed sound, particularly regarding the opportunity to respond to the show cause notice and enquiry report. The court emphasized that the relationship between customs department and broker is based on trust, and once that trust is compromised, the broker loses the right to license reinstatement. The customs appeal was dismissed, with legal questions answered in favor of the department.
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