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 observed that notifications imposing GST on specified services were declared ultra vires and that the petitioner sought refund of tax paid following finality of that declaration. The revenue refused the refund on limitation grounds, contending the limitation period commenced from the Supreme Court's order dated 19.05.2022. Noting the dispute as to the temporal commencement of limitation and the petitioner's entitlement to restitution, the HC issued notice to the respondent to answer the claim for refund, returnable 3 October 2025, thereby directing adjudication of the limitation defence and the petitioner's refund claim on the merits.
The HC observed that notifications imposing GST on specified services were declared ultra vires and that the petitioner sought refund of tax paid following finality of that declaration. The revenue refused the refund on limitation grounds, contending the limitation period commenced from the Supreme Court's order dated 19.05.2022. Noting the dispute as to the temporal commencement of limitation and the petitioner's entitlement to restitution, the HC issued notice to the respondent to answer the claim for refund, returnable 3 October 2025, thereby directing adjudication of the limitation defence and the petitioner's refund claim on the merits.
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