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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The CESTAT dismissed an appeal as non-maintainable regarding gold seizure from an appellant's hand baggage. The appellant was intercepted at the customs exit after crossing the green channel with 55 undeclared gold biscuits concealed in his baggage. The Tribunal held that the gold constituted "baggage" under relevant definitions, and concealing it without declaration violated baggage rules. Section 111(l) was invoked due to non-disclosure under section 77 of the Customs Act. The Tribunal determined it lacked jurisdiction to hear appeals from Commissioner (Appeals) orders under section 128A, rendering the appeal non-maintainable and dismissible on jurisdictional grounds alone.
The CESTAT dismissed an appeal as non-maintainable regarding gold seizure from an appellant's hand baggage. The appellant was intercepted at the customs exit after crossing the green channel with 55 undeclared gold biscuits concealed in his baggage. The Tribunal held that the gold constituted "baggage" under relevant definitions, and concealing it without declaration violated baggage rules. Section 111(l) was invoked due to non-disclosure under section 77 of the Customs Act. The Tribunal determined it lacked jurisdiction to hear appeals from Commissioner (Appeals) orders under section 128A, rendering the appeal non-maintainable and dismissible on jurisdictional grounds alone.
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