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 holds that the appellant's matrimonial offering is an indivisible composite/bundled service and cannot be vivisected to tax the OIDAR component separately; classification as "matrimonial" service (comprising OIDAR, print media and matchmaking) is correct both pre- and post-negative list, and any demand predicated on OIDAR classification prior to July 2012 is quashed. The Tribunal rejects invocation of the extended limitation period, finding no material suppression and noting pre-investigation communications and returns; Section 73(2A) applies to govern the normal period for notices issued after its insertion. The confirmed tax for the normal period, with appropriate interest, is to be adjusted against earlier payments of specified amounts, and all penalties and demands for the extended period are vacated; appeal allowed in part.
CESTAT holds that the appellant's matrimonial offering is an indivisible composite/bundled service and cannot be vivisected to tax the OIDAR component separately; classification as "matrimonial" service (comprising OIDAR, print media and matchmaking) is correct both pre- and post-negative list, and any demand predicated on OIDAR classification prior to July 2012 is quashed. The Tribunal rejects invocation of the extended limitation period, finding no material suppression and noting pre-investigation communications and returns; Section 73(2A) applies to govern the normal period for notices issued after its insertion. The confirmed tax for the normal period, with appropriate interest, is to be adjusted against earlier payments of specified amounts, and all penalties and demands for the extended period are vacated; appeal allowed in part.
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