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" ?
CESTAT allowed the appeal challenging continued suspension of appellant's Customs Broker License under Regulation 16(2) of CBLR 2018. The tribunal held that SCN No.09/2025 dated 17-03-2025 was issued beyond the mandatory ninety-day limitation period prescribed under Regulation 17(1) CBLR 2018, as it was issued after 08-03-2025, being the ninetieth day from receipt of offence report on 09-12-2024. The tribunal ruled the SCN was issued without jurisdiction, rendering it non-est in law and non-maintainable. Consequently, the suspension proceedings, being dependent on valid SCN issuance under Regulation 17, could not sustain independently and were deemed unsustainable.
CESTAT allowed the appeal challenging continued suspension of appellant's Customs Broker License under Regulation 16(2) of CBLR 2018. The tribunal held that SCN No.09/2025 dated 17-03-2025 was issued beyond the mandatory ninety-day limitation period prescribed under Regulation 17(1) CBLR 2018, as it was issued after 08-03-2025, being the ninetieth day from receipt of offence report on 09-12-2024. The tribunal ruled the SCN was issued without jurisdiction, rendering it non-est in law and non-maintainable. Consequently, the suspension proceedings, being dependent on valid SCN issuance under Regulation 17, could not sustain independently and were deemed unsustainable.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
