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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Refusal to convert shipping bills from drawback to DFIA was held unsustainable because an earlier appellate order had already directed conversion for all remaining shipping bills, causing the Commissioner's subsequent order allowing conversion for three years to merge with that appellate determination; the Revenue, having participated earlier, was barred from reopening the issue by res judicata. The restriction relied on under Circular No. 36/2010-Cus. was treated as inconsistent with s.149 of the Customs Act as held in prior judicial decisions, supporting validity of conversion. Consequently, conversion for the three-year period was upheld and the Revenue's appeal was dismissed. -CESTAT
Refusal to convert shipping bills from drawback to DFIA was held unsustainable because an earlier appellate order had already directed conversion for all remaining shipping bills, causing the Commissioner's subsequent order allowing conversion for three years to merge with that appellate determination; the Revenue, having participated earlier, was barred from reopening the issue by res judicata. The restriction relied on under Circular No. 36/2010-Cus. was treated as inconsistent with s.149 of the Customs Act as held in prior judicial decisions, supporting validity of conversion. Consequently, conversion for the three-year period was upheld and the Revenue's appeal was dismissed. -CESTAT
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