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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Where confiscated foreign-origin cigarette packets proposed for e-auction did not comply with mandatory packaging and labelling requirements under COTPA 2003 and the 2014 Amendment Rules, the department could not lawfully release them for home consumption and was required to destroy them; consequently, the bidder's failure to deposit the balance bid amount could not justify forfeiture of the initial deposit. The departmental contention that the 29.03.2017 Circular was inapplicable because the auction was earlier was rejected, as the governing statutory compliance conditions controlled release. Orders rejecting refund were set aside and refund of the deposited amount was directed with 6% interest from deposit to payment. - CESTAT
Where confiscated foreign-origin cigarette packets proposed for e-auction did not comply with mandatory packaging and labelling requirements under COTPA 2003 and the 2014 Amendment Rules, the department could not lawfully release them for home consumption and was required to destroy them; consequently, the bidder's failure to deposit the balance bid amount could not justify forfeiture of the initial deposit. The departmental contention that the 29.03.2017 Circular was inapplicable because the auction was earlier was rejected, as the governing statutory compliance conditions controlled release. Orders rejecting refund were set aside and refund of the deposited amount was directed with 6% interest from deposit to payment. - CESTAT
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