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" ?
The HC allowed the Petitioner's appeal against the Joint Commissioner (Appeals) order setting it aside and restored the Petitioner's appeal to the file of the Joint Commissioner (Appeals) for adjudication on merits. The Court found the postal record ambiguous and accepted that the order dated 30 March 2023 was not served on the Petitioner on 11 April 2023; upon learning of that order the Petitioner promptly procured a copy and instituted the appeal within one month. Consequently the appeal filed on 11 September 2023 was held not barred by limitation under Section 107 of the MGST Act. All merits contentions were left open for fresh adjudication.
The HC allowed the Petitioner's appeal against the Joint Commissioner (Appeals) order setting it aside and restored the Petitioner's appeal to the file of the Joint Commissioner (Appeals) for adjudication on merits. The Court found the postal record ambiguous and accepted that the order dated 30 March 2023 was not served on the Petitioner on 11 April 2023; upon learning of that order the Petitioner promptly procured a copy and instituted the appeal within one month. Consequently the appeal filed on 11 September 2023 was held not barred by limitation under Section 107 of the MGST Act. All merits contentions were left open for fresh adjudication.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
