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 HC allowed the petition and directed issuance of the discharge certificate under the SVLDR Scheme in favour of the Applicants. The Court held that SCNs remanded by CESTAT, which raised demands pending adjudication as of 30 June 2019, fall within "tax dues" and do not render declarations ineligible under Section 125(1)(a). Redemption fine-being a consequence of non-payment of excise duty and release of seized goods-is subsumed within duty/penalty for scheme purposes and is adjustable under the prescribed percentage payments under Section 129, with pre-deposits deductible but non-refundable. The Court concluded the Scheme's object of finality requires inclusion of redemption fine, and permit discharge certificates accordingly.
The HC allowed the petition and directed issuance of the discharge certificate under the SVLDR Scheme in favour of the Applicants. The Court held that SCNs remanded by CESTAT, which raised demands pending adjudication as of 30 June 2019, fall within "tax dues" and do not render declarations ineligible under Section 125(1)(a). Redemption fine-being a consequence of non-payment of excise duty and release of seized goods-is subsumed within duty/penalty for scheme purposes and is adjustable under the prescribed percentage payments under Section 129, with pre-deposits deductible but non-refundable. The Court concluded the Scheme's object of finality requires inclusion of redemption fine, and permit discharge certificates accordingly.
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