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: The tribunal remanded assessment of MMR (immovable property) service receipts for re-computation of service-tax demand, noting late registration and partial tax/interest paid by the appellant; classification as MMR sustained. Commission receivable from banks for procuring clients was upheld as taxable Business Auxiliary Services (BAS) and chargeable on the gross commission. The tribunal affirmed invocation of extended limitation and imposition of penalties where suppression/misstatement was found. Conversely, in related appeals the tribunal held reimbursed electricity charges not includible in MMR taxable value, set aside corresponding demands, and consequently extinguished associated interest and penalties. Appeals were disposed with outcomes applied case-by-case.
CESTAT: The tribunal remanded assessment of MMR (immovable property) service receipts for re-computation of service-tax demand, noting late registration and partial tax/interest paid by the appellant; classification as MMR sustained. Commission receivable from banks for procuring clients was upheld as taxable Business Auxiliary Services (BAS) and chargeable on the gross commission. The tribunal affirmed invocation of extended limitation and imposition of penalties where suppression/misstatement was found. Conversely, in related appeals the tribunal held reimbursed electricity charges not includible in MMR taxable value, set aside corresponding demands, and consequently extinguished associated interest and penalties. Appeals were disposed with outcomes applied case-by-case.
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