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 allowed the appeal by remanding the matter to the original adjudicating authority for fresh adjudication on whether the service recipient, Sir Ganga Ram Hospital, qualifies as a charitable or commercial entity, the correct classification of the services provided by the appellant, and the applicability of the extended limitation period. The original authority is directed to provide the appellant with adequate opportunity of hearing and to dispose of the matter within four months from receipt of the order. The Tribunal did not decide on the merits but required a fresh decision on the specified issues.
The CESTAT allowed the appeal by remanding the matter to the original adjudicating authority for fresh adjudication on whether the service recipient, Sir Ganga Ram Hospital, qualifies as a charitable or commercial entity, the correct classification of the services provided by the appellant, and the applicability of the extended limitation period. The original authority is directed to provide the appellant with adequate opportunity of hearing and to dispose of the matter within four months from receipt of the order. The Tribunal did not decide on the merits but required a fresh decision on the specified issues.
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