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 dismissed Revenue's appeal challenging revocation of Customs Broker License suspension. The case involved significant weight discrepancy where goods weighed 28,230 kilograms against declared 9,880 kilograms by importer. CESTAT applied judicial restraint principle from Supreme Court precedents, limiting tribunal's scope to examining decision-making process deficiencies rather than substituting administrative decisions. The original disciplinary order against Customs Broker suffered fatal procedural irregularities including non-adherence to mandatory timelines and failure to specify charges clearly. CESTAT held these procedural improprieties rendered the suspension order unsustainable and legally defective, warranting its revocation despite the substantial quantity discrepancy involved.
CESTAT dismissed Revenue's appeal challenging revocation of Customs Broker License suspension. The case involved significant weight discrepancy where goods weighed 28,230 kilograms against declared 9,880 kilograms by importer. CESTAT applied judicial restraint principle from Supreme Court precedents, limiting tribunal's scope to examining decision-making process deficiencies rather than substituting administrative decisions. The original disciplinary order against Customs Broker suffered fatal procedural irregularities including non-adherence to mandatory timelines and failure to specify charges clearly. CESTAT held these procedural improprieties rendered the suspension order unsustainable and legally defective, warranting its revocation despite the substantial quantity discrepancy involved.
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