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...
Page of 4828
Press 'Enter' after typing page number.
161 to 180 of 96556 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
A flat-booking dispute was treated as a civil and monetary controversy, not a criminal case, where the parties later mutually converted the advance into a loan. As there was no prima facie material of false inducement at the inception, the cheating and criminal breach of trust allegations were held unsustainable and the proceedings were quashed. The forgery allegations also failed because the alleged forged municipal sanction papers surfaced only years after payment, with no nexus to the initial transaction and no material showing preparation of a false document or dishonest intention. The objection based on an earlier interim order was rejected because interim protection did not bind final adjudication.
A flat-booking dispute was treated as a civil and monetary controversy, not a criminal case, where the parties later mutually converted the advance into a loan. As there was no prima facie material of false inducement at the inception, the cheating and criminal breach of trust allegations were held unsustainable and the proceedings were quashed. The forgery allegations also failed because the alleged forged municipal sanction papers surfaced only years after payment, with no nexus to the initial transaction and no material showing preparation of a false document or dishonest intention. The objection based on an earlier interim order was rejected because interim protection did not bind final adjudication.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
