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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Cheating - allegation is that the petitioner had given a false statement before the Revenue Authorities - The best allegation against the petitioner is that he suppressed the business relations between the petitioner and the complainant company with the Revenue Authorities to save tax. For this the complainant cannot be said to have been cheated. The revenue authorities, which was the only appropriate authority, has already imposed punishment upon the petitioner’s company as per law. Thus, there is no application of Section 420 of the Indian Penal Code in this case. - HC
Cheating - allegation is that the petitioner had given a false statement before the Revenue Authorities - The best allegation against the petitioner is that he suppressed the business relations between the petitioner and the complainant company with the Revenue Authorities to save tax. For this the complainant cannot be said to have been cheated. The revenue authorities, which was the only appropriate authority, has already imposed punishment upon the petitioner’s company as per law. Thus, there is no application of Section 420 of the Indian Penal Code in this case. - HC
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