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 SC dismissed the SLP challenging the High Court's refusal to direct the Commissioner of Customs (Appeals) to admit petitioners' appeal without mandatory pre-deposit under Section 129E of the Customs Act, 1962. The High Court had correctly held that petitioners failed to challenge the original order and instead filed an appeal without the statutory pre-deposit requirement. When the appeal was dismissed for non-compliance with pre-deposit provisions, petitioners sought relief under Article 226, which the High Court properly declined as it would contravene statutory requirements. The SC found no grounds to interfere with the High Court's discretionary jurisdiction exercise, affirming that courts cannot grant relief contrary to express statutory provisions through constitutional writ jurisdiction.
The SC dismissed the SLP challenging the High Court's refusal to direct the Commissioner of Customs (Appeals) to admit petitioners' appeal without mandatory pre-deposit under Section 129E of the Customs Act, 1962. The High Court had correctly held that petitioners failed to challenge the original order and instead filed an appeal without the statutory pre-deposit requirement. When the appeal was dismissed for non-compliance with pre-deposit provisions, petitioners sought relief under Article 226, which the High Court properly declined as it would contravene statutory requirements. The SC found no grounds to interfere with the High Court's discretionary jurisdiction exercise, affirming that courts cannot grant relief contrary to express statutory provisions through constitutional writ jurisdiction.
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