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 refrained from adjudicating the petition on merits and dismissed it for want of maintainability insofar as an alternative efficacious remedy exists. During pendency the respondent filed an affidavit disclosing an order dated 24.08.2025 under s.17(5) of the Customs Act, 1962 reclassifying the petitioner's bill of entry for roasted areca nuts from CTI 20081991 to CTI 08028090 and reassessing duty. The petitioner was relegated to prefer an appeal to the Commissioner of Customs (Appeals) under s.128(1) read with the Customs (Appeals) Rules, 1982 in Form C.A.-1. The HC directed the appellate authority to treat time spent in this proceeding as bona fide for any delay, provided the appeal is filed within two weeks; petition disposed without adjudication on merits.
The HC refrained from adjudicating the petition on merits and dismissed it for want of maintainability insofar as an alternative efficacious remedy exists. During pendency the respondent filed an affidavit disclosing an order dated 24.08.2025 under s.17(5) of the Customs Act, 1962 reclassifying the petitioner's bill of entry for roasted areca nuts from CTI 20081991 to CTI 08028090 and reassessing duty. The petitioner was relegated to prefer an appeal to the Commissioner of Customs (Appeals) under s.128(1) read with the Customs (Appeals) Rules, 1982 in Form C.A.-1. The HC directed the appellate authority to treat time spent in this proceeding as bona fide for any delay, provided the appeal is filed within two weeks; petition disposed without adjudication on merits.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
