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...
Grant of anticipatory Bail - availing Input Tax Credit of GST without actual supply of goods, which is punishable u/s 132 of the CGST Act, 2017 - applicant is the Director - It is well settled that economic offences fall in a separate class and are to be viewed seriously - As per the IO there is a reasonable apprehension of the applicant tampering/influencing with the evidence/ witnesses - no ground for grant of anticipatory bail
Grant of anticipatory Bail - availing Input Tax Credit of GST without actual supply of goods, which is punishable u/s 132 of the CGST Act, 2017 - applicant is the Director - It is well settled that economic offences fall in a separate class and are to be viewed seriously - As per the IO there is a reasonable apprehension of the applicant tampering/influencing with the evidence/ witnesses - no ground for grant of anticipatory bail
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