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 held that the petitioner is entitled to statutory interest on the refunded amount of Rs. 14,54,896. The court determined interest is payable pursuant to Rule 57 read with Rule 34 of the DVAT Rules, 2005 and Section 42(1) of the DVAT Act, 2004, and directed interest at 6% from the date the refund application (Form DVAT-21) was filed, namely 5 January 2022. The impugned order dated 9 May 2024 is set aside. The Department is directed to process and credit the refund with accrued interest to the petitioner within four weeks. Petition disposed of.
The HC allowed the petition and held that the petitioner is entitled to statutory interest on the refunded amount of Rs. 14,54,896. The court determined interest is payable pursuant to Rule 57 read with Rule 34 of the DVAT Rules, 2005 and Section 42(1) of the DVAT Act, 2004, and directed interest at 6% from the date the refund application (Form DVAT-21) was filed, namely 5 January 2022. The impugned order dated 9 May 2024 is set aside. The Department is directed to process and credit the refund with accrued interest to the petitioner within four weeks. Petition disposed of.
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