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 dismissed the writ petition, holding that the protective assessment of gold was validly completed in the name of the petitioner's husband and that a prior Division Bench decision of the HC has conclusively upheld that assessment. The court found the issue of ownership and entitlement to the gold to be finally adjudicated and therefore not open to relitigation by the petitioner; the petitioner lacks legal competence to assert a competing claim to assets already adjudged to belong to the husband. Consequently the protective assessment remains sustainable, the challenge is devoid of merit, and the petition is dismissed.
The HC dismissed the writ petition, holding that the protective assessment of gold was validly completed in the name of the petitioner's husband and that a prior Division Bench decision of the HC has conclusively upheld that assessment. The court found the issue of ownership and entitlement to the gold to be finally adjudicated and therefore not open to relitigation by the petitioner; the petitioner lacks legal competence to assert a competing claim to assets already adjudged to belong to the husband. Consequently the protective assessment remains sustainable, the challenge is devoid of merit, and the petition is dismissed.
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