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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CESTAT allowed the appeal and set aside the S.T. Tribunal's remand order, holding that the movements from the appellant's Rourkela Plant to its branches constituted stock transfers and not inter-State sales under s.3(a) of the CST Act. The Tribunal's contrary findings were held to be inconsistent with the earlier findings of the Central Sales Tax Appellate Authority (CSTAA), which were binding following remand. CSTAA had found the TBS Scheme did not itself constitute an offer or agreement of sale, that offer letters were issued post-despatch, and that branch shipments were bulk transfers under plant documents with branches free to dispose of goods. Consequently the S.T. Tribunal's order of 29.06.2018 was quashed.
CESTAT allowed the appeal and set aside the S.T. Tribunal's remand order, holding that the movements from the appellant's Rourkela Plant to its branches constituted stock transfers and not inter-State sales under s.3(a) of the CST Act. The Tribunal's contrary findings were held to be inconsistent with the earlier findings of the Central Sales Tax Appellate Authority (CSTAA), which were binding following remand. CSTAA had found the TBS Scheme did not itself constitute an offer or agreement of sale, that offer letters were issued post-despatch, and that branch shipments were bulk transfers under plant documents with branches free to dispose of goods. Consequently the S.T. Tribunal's order of 29.06.2018 was quashed.
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