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 set aside the impugned common order dated 17 January 2022 and remanded the matter to the 2nd Respondent for fresh adjudication of the Petitioner's revision application on merits. The court directed reassessment of the Petitioner's entitlement to rebate under r.18 CER 2002 read with the relevant notification, including questions of parity with respect to BED/NCCD paid on exported finished goods, nexus of alleged interest defaults, legal effect of payment "under protest", consequences of s.142(4) CGST and related provisions of the Finance Acts, impact of SVLDRS settlement, and principles of unjust enrichment. Factual issues must be examined and reasons articulated by the 2nd Respondent.
The HC set aside the impugned common order dated 17 January 2022 and remanded the matter to the 2nd Respondent for fresh adjudication of the Petitioner's revision application on merits. The court directed reassessment of the Petitioner's entitlement to rebate under r.18 CER 2002 read with the relevant notification, including questions of parity with respect to BED/NCCD paid on exported finished goods, nexus of alleged interest defaults, legal effect of payment "under protest", consequences of s.142(4) CGST and related provisions of the Finance Acts, impact of SVLDRS settlement, and principles of unjust enrichment. Factual issues must be examined and reasons articulated by the 2nd Respondent.
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