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 dispute concerns de-bonding of a 100% Export Oriented Unit and application of Condition 10 of the Standard Conditions to determine final date of exit; the suo-motu de-bonding order dated 08.08.2006 was clarified as the final exit date and that factual finding must be considered. The appellate authority is obligated to conduct a de-novo enquiry and apply independent judicial mind rather than mechanically affirm prior findings; previous orders that refused fresh consideration and which the tribunal dismissed without reasons are unsustainable. The matter is remanded to the Commissioner (Appeals) for fresh, reasoned adjudication in accordance with law.
The dispute concerns de-bonding of a 100% Export Oriented Unit and application of Condition 10 of the Standard Conditions to determine final date of exit; the suo-motu de-bonding order dated 08.08.2006 was clarified as the final exit date and that factual finding must be considered. The appellate authority is obligated to conduct a de-novo enquiry and apply independent judicial mind rather than mechanically affirm prior findings; previous orders that refused fresh consideration and which the tribunal dismissed without reasons are unsustainable. The matter is remanded to the Commissioner (Appeals) for fresh, reasoned adjudication in accordance with law.
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