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 upheld cancellation of petitioner's GST registration, dismissing the writ petition. The Court accepted the appellate authority's findings that there were serious inconsistencies regarding the petitioner's declared place of business, including submission of two rental agreements for different premises with conflicting dates. It further held that the petitioner had not conducted any business from the declared place, constituting contravention of Rule 21A of the CGST Rules. Finding no perversity or legal infirmity in the cancellation order or the appellate confirmation, HC declined to exercise writ jurisdiction.
HC upheld cancellation of petitioner's GST registration, dismissing the writ petition. The Court accepted the appellate authority's findings that there were serious inconsistencies regarding the petitioner's declared place of business, including submission of two rental agreements for different premises with conflicting dates. It further held that the petitioner had not conducted any business from the declared place, constituting contravention of Rule 21A of the CGST Rules. Finding no perversity or legal infirmity in the cancellation order or the appellate confirmation, HC declined to exercise writ jurisdiction.
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