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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An apparent clerical error in the summary assessment could not be carried forward to reject a Section 128A GST amnesty waiver application. The original order showed that the demand comprised tax, interest and penalty, with penalty being only a part of the total demand, so the authority was required to examine the waiver request on the correct basis and on its own merits. The High Court set aside the rejection order and remanded the matter for fresh consideration after treating the demand as consisting of tax, interest and penalty and after hearing the petitioner.
An apparent clerical error in the summary assessment could not be carried forward to reject a Section 128A GST amnesty waiver application. The original order showed that the demand comprised tax, interest and penalty, with penalty being only a part of the total demand, so the authority was required to examine the waiver request on the correct basis and on its own merits. The High Court set aside the rejection order and remanded the matter for fresh consideration after treating the demand as consisting of tax, interest and penalty and after hearing the petitioner.
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