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...
Page of 4828
Press 'Enter' after typing page number.
161 to 180 of 96556 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
HC held that recovery of duty drawback availed for non-submission of proof of export realisation attracts the mandatory pre-deposit requirement under Section 129E of the Customs Act, and established precedents of this Court, the BHC and CESTAT preclude judicial relaxation of that statutory pre-deposit merely because the petitioner's bank account was frozen by the department. The statutory right of appeal is subject to legislative preconditions and is not absolute. The petitioner was permitted to make the requisite pre-deposit to contest the appeal on merits. Petition disposed of accordingly.
HC held that recovery of duty drawback availed for non-submission of proof of export realisation attracts the mandatory pre-deposit requirement under Section 129E of the Customs Act, and established precedents of this Court, the BHC and CESTAT preclude judicial relaxation of that statutory pre-deposit merely because the petitioner's bank account was frozen by the department. The statutory right of appeal is subject to legislative preconditions and is not absolute. The petitioner was permitted to make the requisite pre-deposit to contest the appeal on merits. Petition disposed of accordingly.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
