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" ?
HC allowed provisional release of seized dry dates under Section 110A of Customs Act, 1962, applying Circular No. 35/2017 guidelines. Court held that permitting perishable goods to decay would prejudice petitioner without benefiting respondents, particularly if subsequent adjudication finds no fault with imports. Balanced approach adopted to protect both parties' interests proportionately. Court declined to address detention-cum-demurrage waiver presently but directed respondents to dispose any such application within three months if submitted by petitioner in accordance with law. Petition disposed of with provisional release granted for imported dry dates pending completion of investigation and adjudication proceedings.
HC allowed provisional release of seized dry dates under Section 110A of Customs Act, 1962, applying Circular No. 35/2017 guidelines. Court held that permitting perishable goods to decay would prejudice petitioner without benefiting respondents, particularly if subsequent adjudication finds no fault with imports. Balanced approach adopted to protect both parties' interests proportionately. Court declined to address detention-cum-demurrage waiver presently but directed respondents to dispose any such application within three months if submitted by petitioner in accordance with law. Petition disposed of with provisional release granted for imported dry dates pending completion of investigation and adjudication proceedings.
Note: It is a system-generated summary and is for quick reference only.