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...
Seeking release of detained goods alongwith the truck - invalid documents or not - The truck is exposed to the vagaries of weather and over a period of time the vehicle will be damaged and become a junk. It is well settled that detention of commercial vehicle for a long period in the premises of the police station will not serve any purpose, as it will not only cause loss to the owner but also cause a loss of revenue to the State Exchequer due to non-pliance of the commercial vehicle. - HC
Seeking release of detained goods alongwith the truck - invalid documents or not - The truck is exposed to the vagaries of weather and over a period of time the vehicle will be damaged and become a junk. It is well settled that detention of commercial vehicle for a long period in the premises of the police station will not serve any purpose, as it will not only cause loss to the owner but also cause a loss of revenue to the State Exchequer due to non-pliance of the commercial vehicle. - HC
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