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 directed unconditional release of the seized jewellery (one gold kada and one gold chain) to the Petitioner, holding that in absence of a show-cause notice under Section 110 of the Customs Act the goods must be released; release is subject only to payment of applicable customs duty. No redemption fine, penalty or interest shall be levied. Warehousing charges shall be recovered calculated at rates prevailing on the date of detention. The Petitioner is ordered to appear before the Customs Department on 18 November 2025 at 11:00 AM in person or through an authorised representative, the latter to be evidenced by prior communication; petition disposed of.
The HC directed unconditional release of the seized jewellery (one gold kada and one gold chain) to the Petitioner, holding that in absence of a show-cause notice under Section 110 of the Customs Act the goods must be released; release is subject only to payment of applicable customs duty. No redemption fine, penalty or interest shall be levied. Warehousing charges shall be recovered calculated at rates prevailing on the date of detention. The Petitioner is ordered to appear before the Customs Department on 18 November 2025 at 11:00 AM in person or through an authorised representative, the latter to be evidenced by prior communication; petition disposed of.
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