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 allowed the petitions, holding that the petitioners' hostel premises are residential units, not commercial premises, and therefore commercial tariffs for property tax, water tax/charges and electricity charges cannot be imposed; all impugned demand notices were quashed for failure to afford prior notice and in violation of principles of natural justice. The HC directed the respondents to treat the properties as residential and to levy taxes and charges accordingly. The Court also held that, notwithstanding the availability of an alternative remedy under Section 100 of the 1998 Act, writ relief under Article 226 is maintainable where legal issues and breaches of natural justice are raised.
The HC allowed the petitions, holding that the petitioners' hostel premises are residential units, not commercial premises, and therefore commercial tariffs for property tax, water tax/charges and electricity charges cannot be imposed; all impugned demand notices were quashed for failure to afford prior notice and in violation of principles of natural justice. The HC directed the respondents to treat the properties as residential and to levy taxes and charges accordingly. The Court also held that, notwithstanding the availability of an alternative remedy under Section 100 of the 1998 Act, writ relief under Article 226 is maintainable where legal issues and breaches of natural justice are raised.
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