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...
Page of 4828
Press 'Enter' after typing page number.
161 to 180 of 96556 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
HC dismissed the petition and upheld earlier appellate orders...
Petition dismissed; appellate orders upholding confiscation of undeclared imported jewellery and denial of duty-free allowance under Baggage Rules affirmed
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
HC dismissed the petition and upheld earlier appellate orders confirming confiscation of undeclared imported jewellery and denial of duty-free allowance under the applicable notification and Baggage Rules. The Court held that pendency or prospect of a review does not stay implementation of the appellate order, noting the Appellate Authority's findings that the Petitioner is not a habitual offender nor prima facie part of a smuggling syndicate. The Petitioner remains liable for applicable warehousing charges from the date of detention and for any redemption fine or penalty as determined. The detaining authority is directed to release the goods on verification of the Petitioner's credentials. Petition disposed.
HC dismissed the petition and upheld earlier appellate orders confirming confiscation of undeclared imported jewellery and denial of duty-free allowance under the applicable notification and Baggage Rules. The Court held that pendency or prospect of a review does not stay implementation of the appellate order, noting the Appellate Authority's findings that the Petitioner is not a habitual offender nor prima facie part of a smuggling syndicate. The Petitioner remains liable for applicable warehousing charges from the date of detention and for any redemption fine or penalty as determined. The detaining authority is directed to release the goods on verification of the Petitioner's credentials. Petition disposed.
Note: It is a system-generated summary and is for quick reference only.