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 HC declined to entertain the petition challenging the rejection of the petitioner's refund claim under the RoDTEP scheme, emphasizing that Section 128A of the Customs Act empowers the appellate authority to remit the matter for fresh adjudication or instructions. Issues relating to precedent, legal interpretation, and limitation bars are appropriately addressed by the appellate forum. The petition was filed within the limitation period, and the Court directed that if the petitioner institutes an appeal within two weeks of this order's upload, the appellate authority shall decide it on merits without raising limitation objections. The Court found the petitioner acted bona fide and disposed of the petition accordingly, reinforcing the primacy of statutory appellate remedies over direct judicial intervention.
The HC declined to entertain the petition challenging the rejection of the petitioner's refund claim under the RoDTEP scheme, emphasizing that Section 128A of the Customs Act empowers the appellate authority to remit the matter for fresh adjudication or instructions. Issues relating to precedent, legal interpretation, and limitation bars are appropriately addressed by the appellate forum. The petition was filed within the limitation period, and the Court directed that if the petitioner institutes an appeal within two weeks of this order's upload, the appellate authority shall decide it on merits without raising limitation objections. The Court found the petitioner acted bona fide and disposed of the petition accordingly, reinforcing the primacy of statutory appellate remedies over direct judicial intervention.
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