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 dominant issue was inordinate and unexplained delay in finalising customs assessments for 32 bills of entry covering 2014 imports after provisional release, rendering any proposed levy without timely adjudication potentially arbitrary and contrary to the Customs Act and natural justice. As no justification for the delay was shown, the matter was remanded with a direction to complete final assessment expeditiously, considering all objections including delay and granting personal hearing in terms of CBFC circulars; the authority was also restrained from calling for any further documents beyond what was already furnished for provisional release, and required to decide on the existing record within six weeks. - HC
The dominant issue was inordinate and unexplained delay in finalising customs assessments for 32 bills of entry covering 2014 imports after provisional release, rendering any proposed levy without timely adjudication potentially arbitrary and contrary to the Customs Act and natural justice. As no justification for the delay was shown, the matter was remanded with a direction to complete final assessment expeditiously, considering all objections including delay and granting personal hearing in terms of CBFC circulars; the authority was also restrained from calling for any further documents beyond what was already furnished for provisional release, and required to decide on the existing record within six weeks. - HC
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