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 found a violation of natural justice as the Petitioner was not granted the mandated three personal hearings under the Central Goods and Services Act and was unaware of both the Show Cause Notice and the impugned order. Despite the demand of Rs. 88,474/- raised against the Petitioner without affording an opportunity to reply or appear, the Court exercised writ jurisdiction to extend the time for filing the appeal until 31 August 2025 with the requisite pre-deposit. The appeal filed within this extended period shall not be dismissed on limitation grounds and will be adjudicated on merits. The Petitioner is permitted to present its case before the Appellate Authority, which must consider it on its own merits. The petition was accordingly disposed of.
The HC found a violation of natural justice as the Petitioner was not granted the mandated three personal hearings under the Central Goods and Services Act and was unaware of both the Show Cause Notice and the impugned order. Despite the demand of Rs. 88,474/- raised against the Petitioner without affording an opportunity to reply or appear, the Court exercised writ jurisdiction to extend the time for filing the appeal until 31 August 2025 with the requisite pre-deposit. The appeal filed within this extended period shall not be dismissed on limitation grounds and will be adjudicated on merits. The Petitioner is permitted to present its case before the Appellate Authority, which must consider it on its own merits. The petition was accordingly disposed of.
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