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 upheld the Commissioner (Appeals) order remanding the matter to the original adjudicating authority for proper correlation of service tax challans with ST-3 returns for the period October 2004 to March 2007. The Tribunal found no error in the Commissioner (Appeals) approach, noting that the service tax payments via challans were undisputed, but verification of their applicability to the demand period was pending. The penalties under section 76 were set aside, while those under section 78 were upheld subject to reduction if it is established that the amounts claimed were already paid. The appeal was dismissed, confirming the remand for re-verification and adjustment of service tax payments as appropriate.
The CESTAT upheld the Commissioner (Appeals) order remanding the matter to the original adjudicating authority for proper correlation of service tax challans with ST-3 returns for the period October 2004 to March 2007. The Tribunal found no error in the Commissioner (Appeals) approach, noting that the service tax payments via challans were undisputed, but verification of their applicability to the demand period was pending. The penalties under section 76 were set aside, while those under section 78 were upheld subject to reduction if it is established that the amounts claimed were already paid. The appeal was dismissed, confirming the remand for re-verification and adjustment of service tax payments as appropriate.
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