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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HC held that the SVLDRS proceedings under Chapter V of the Finance Act, 2019 and its Rules are adjudicatory in character and governed by statutory procedure, entitling the petitioner to relief based on the Supreme Court's extension of limitation. The writ petition was allowed: Exts. P5 and P8 were quashed and the competent officer was directed to treat the payment remitted by the petitioner on 16.11.2020 as compliance with Chapter V of the Act and to issue a certificate in Form SVLDRS-4. The decision affirms that the designated authority must determine liability in accordance with statutory provisions, affording procedural safeguards and opportunity to be heard.
HC held that the SVLDRS proceedings under Chapter V of the Finance Act, 2019 and its Rules are adjudicatory in character and governed by statutory procedure, entitling the petitioner to relief based on the Supreme Court's extension of limitation. The writ petition was allowed: Exts. P5 and P8 were quashed and the competent officer was directed to treat the payment remitted by the petitioner on 16.11.2020 as compliance with Chapter V of the Act and to issue a certificate in Form SVLDRS-4. The decision affirms that the designated authority must determine liability in accordance with statutory provisions, affording procedural safeguards and opportunity to be heard.
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