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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Processing of imported ROM manganese ore by washing, removal of waste/foreign material, sizing and related operations to make it suitable for metallurgical use and for economic transport constituted "conversion" under the HSN explanatory notes and, post insertion of Chapter Note 4 to Chapter 26 (w.e.f. 01.03.2011), resulted in deemed manufacture and emergence of distinct excisable goods as ore "concentrate"; consequently, exemption from CVD under Sl. No. 4 of Notification No. 04/2006-CE was unavailable and denial of exemption was upheld. CBIC circulars were held inapplicable where contrary to the statutory deeming provision and where washing was involved. Interest on differential duty arising on finalization of provisional assessments was held payable under the Customs framework as applied to additional duty. Appeals dismissed - CESTAT
Processing of imported ROM manganese ore by washing, removal of waste/foreign material, sizing and related operations to make it suitable for metallurgical use and for economic transport constituted "conversion" under the HSN explanatory notes and, post insertion of Chapter Note 4 to Chapter 26 (w.e.f. 01.03.2011), resulted in deemed manufacture and emergence of distinct excisable goods as ore "concentrate"; consequently, exemption from CVD under Sl. No. 4 of Notification No. 04/2006-CE was unavailable and denial of exemption was upheld. CBIC circulars were held inapplicable where contrary to the statutory deeming provision and where washing was involved. Interest on differential duty arising on finalization of provisional assessments was held payable under the Customs framework as applied to additional duty. Appeals dismissed - CESTAT
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