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 directed that the confiscation of the imported goods alleged to be E-Rikshaws or their components be stayed, recognizing the policy favoring environmentally friendly vehicles. The Court reduced the pre-deposit to Rs 5.5 lakhs, to be paid within one month, before the CESTAT. The appeals challenging the Order-in-Original and the Director's appeal shall be heard on merits, including issues regarding the applicability of the impugned Office Order and whether the imported components constitute E-Rikshaws. The CESTAT was instructed to adjudicate and pass orders by 15th November 2025. The goods remain with Customs pending the CESTAT's decision. The petition was disposed of accordingly.
The HC directed that the confiscation of the imported goods alleged to be E-Rikshaws or their components be stayed, recognizing the policy favoring environmentally friendly vehicles. The Court reduced the pre-deposit to Rs 5.5 lakhs, to be paid within one month, before the CESTAT. The appeals challenging the Order-in-Original and the Director's appeal shall be heard on merits, including issues regarding the applicability of the impugned Office Order and whether the imported components constitute E-Rikshaws. The CESTAT was instructed to adjudicate and pass orders by 15th November 2025. The goods remain with Customs pending the CESTAT's decision. The petition was disposed of accordingly.
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