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 writ petition filed by the petitioner against the first respondent is dismissed. The HC held the impugned order was challenged on grounds of limitation under s.28 of the Customs Act and on alleged non-consideration of departmental sample test reports, but found these to raise disputed questions of fact and mixed law requiring fact-finding. Such issues fall within the statutory appellate remit under s.129A and are not amenable to writ relief under Article 226. The petitioner, having subjected itself to the jurisdiction of the officer in Maharashtra, cannot invoke a different HC forum; the appropriate remedy is appeal before the designated appellate authority. Accordingly, the writ is rejected.
The writ petition filed by the petitioner against the first respondent is dismissed. The HC held the impugned order was challenged on grounds of limitation under s.28 of the Customs Act and on alleged non-consideration of departmental sample test reports, but found these to raise disputed questions of fact and mixed law requiring fact-finding. Such issues fall within the statutory appellate remit under s.129A and are not amenable to writ relief under Article 226. The petitioner, having subjected itself to the jurisdiction of the officer in Maharashtra, cannot invoke a different HC forum; the appropriate remedy is appeal before the designated appellate authority. Accordingly, the writ is rejected.
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