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...
Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Completion of investigation, filing of the charge-sheet, framing of charges and commencement of trial remove the need for custodial interrogation, supporting grant of anticipatory bail. Bail may be granted subject to conditions set by the Investigating Officer, continued cooperation with the investigation and furnishing bail bonds before the jurisdictional court. On these grounds, the refusal of anticipatory bail was set aside and anticipatory bail was granted.
Completion of investigation, filing of the charge-sheet, framing of charges and commencement of trial remove the need for custodial interrogation, supporting grant of anticipatory bail. Bail may be granted subject to conditions set by the Investigating Officer, continued cooperation with the investigation and furnishing bail bonds before the jurisdictional court. On these grounds, the refusal of anticipatory bail was set aside and anticipatory bail was granted.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4894 
