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 directed release of the seized gold chain and two iPhones subject to payment of applicable customs duty; warehousing charges as at date of detention are payable by the petitioner. The court held that waiver of issuance of a show-cause notice is impermissible and, as no SCN was issued for over a year and personal hearing was belated, continued detention was unjustified. One iPhone 15 Pro (128 GB) is exempted under the Baggage Rules, 2016. The petitioner was ordered to appear before the Customs Department on 6 October 2025 at 11:00 AM for payment of customs duty and warehousing charges for the gold items and one iPhone. Petition disposed.
The HC directed release of the seized gold chain and two iPhones subject to payment of applicable customs duty; warehousing charges as at date of detention are payable by the petitioner. The court held that waiver of issuance of a show-cause notice is impermissible and, as no SCN was issued for over a year and personal hearing was belated, continued detention was unjustified. One iPhone 15 Pro (128 GB) is exempted under the Baggage Rules, 2016. The petitioner was ordered to appear before the Customs Department on 6 October 2025 at 11:00 AM for payment of customs duty and warehousing charges for the gold items and one iPhone. Petition disposed.
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