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 dismissed the Appellant's challenge for non-payment of the statutory pre-deposit under s.129E, Customs Act, 1962, holding that post-2014 amendment the pre-deposit is mandatory and CESTAT lacks jurisdiction to admit appeals without it; the court affirmed that writ jurisdiction to waive the pre-deposit exists only in rare, exceptional circumstances and declined relief on that ground. Noting pleaded financial distress, the HC granted conditional relief: the Appellant is permitted six months to remit Rs. 23,88,667 as the pre-deposit to CESTAT, upon which the appeal will be restored to its original position. Failing payment within the prescribed period, the appeal remains dismissed.
The HC dismissed the Appellant's challenge for non-payment of the statutory pre-deposit under s.129E, Customs Act, 1962, holding that post-2014 amendment the pre-deposit is mandatory and CESTAT lacks jurisdiction to admit appeals without it; the court affirmed that writ jurisdiction to waive the pre-deposit exists only in rare, exceptional circumstances and declined relief on that ground. Noting pleaded financial distress, the HC granted conditional relief: the Appellant is permitted six months to remit Rs. 23,88,667 as the pre-deposit to CESTAT, upon which the appeal will be restored to its original position. Failing payment within the prescribed period, the appeal remains dismissed.
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