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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Service of a show-cause notice for re-determination of classification and the claimed waiver under Section 28(2) based on payment of duty and interest are central. The Article states the original order was issued under Section 28(2), but the prerequisite payment was not established and the section was misapplied; this misapplication does not substitute for proof of service under Section 28(1). The Department failed over nearly ten years to place any notice on record despite opportunities, and absence of the notice violated principles of natural justice, rendering the sole ground of appeal unsustainable.
Service of a show-cause notice for re-determination of classification and the claimed waiver under Section 28(2) based on payment of duty and interest are central. The Article states the original order was issued under Section 28(2), but the prerequisite payment was not established and the section was misapplied; this misapplication does not substitute for proof of service under Section 28(1). The Department failed over nearly ten years to place any notice on record despite opportunities, and absence of the notice violated principles of natural justice, rendering the sole ground of appeal unsustainable.
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