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 appeal is dismissed as non-maintainable. CESTAT held that orders passed by the Principal Chief Commissioner of Customs are not amenable to appeal under Section 129 of the Customs Act or under CIER 2010 (Regulation 13), and no appellate remedy is provided against a Principal Chief Commissioner's order under the CIER scheme; accordingly the Tribunal lacks jurisdiction to entertain the challenge to revocation/suspension of the courier license. The Tribunal also noted procedural defects in the issuance of the SCN under Rule 13A of CIER 2010. The department's preliminary objection on maintainability is accepted and the appeal stands dismissed.
The appeal is dismissed as non-maintainable. CESTAT held that orders passed by the Principal Chief Commissioner of Customs are not amenable to appeal under Section 129 of the Customs Act or under CIER 2010 (Regulation 13), and no appellate remedy is provided against a Principal Chief Commissioner's order under the CIER scheme; accordingly the Tribunal lacks jurisdiction to entertain the challenge to revocation/suspension of the courier license. The Tribunal also noted procedural defects in the issuance of the SCN under Rule 13A of CIER 2010. The department's preliminary objection on maintainability is accepted and the appeal stands dismissed.
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