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 2020 amendment to Section 452 did not decriminalise wrongful withholding of company property or transfer trial jurisdiction to the Adjudicating Officer under Section 454. Section 452 still contemplates a criminal offence, with the court trying the offence empowered to order delivery of the property or refund and, on default, impose imprisonment; that punitive function cannot be exercised administratively under Section 454. Read with Sections 435 and 436, the offence remains triable by the competent Judicial Magistrate. The order returning the complaint was set aside and the complaint was directed to be received and proceeded with in accordance with law.
The 2020 amendment to Section 452 did not decriminalise wrongful withholding of company property or transfer trial jurisdiction to the Adjudicating Officer under Section 454. Section 452 still contemplates a criminal offence, with the court trying the offence empowered to order delivery of the property or refund and, on default, impose imprisonment; that punitive function cannot be exercised administratively under Section 454. Read with Sections 435 and 436, the offence remains triable by the competent Judicial Magistrate. The order returning the complaint was set aside and the complaint was directed to be received and proceeded with in accordance with law.
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