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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HC allowed the petition in part, holding the petitioner's claim for duty drawback prima facie genuine and dispensing with requirement to file a statutory appeal under s. 128 of the Customs Act, 1962. The impugned order was quashed insofar as it rejected drawback related to two specified shipping bills and the matter remitted to the first respondent for fresh adjudication. The petitioner is directed to file the Bank Realisation Certificate and to explain the asserted discrepancy in its date before the first respondent. The remand is limited to re-examination of the two shipping bills on receipt of the specified documents; petition disposed of.
HC allowed the petition in part, holding the petitioner's claim for duty drawback prima facie genuine and dispensing with requirement to file a statutory appeal under s. 128 of the Customs Act, 1962. The impugned order was quashed insofar as it rejected drawback related to two specified shipping bills and the matter remitted to the first respondent for fresh adjudication. The petitioner is directed to file the Bank Realisation Certificate and to explain the asserted discrepancy in its date before the first respondent. The remand is limited to re-examination of the two shipping bills on receipt of the specified documents; petition disposed of.
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