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...
Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Seeking Grant of Bail - duty evasion by generating goods-less invoices leading to revenue loss - Evidently, in contra distinction with the word make, signs, seal, execute or authors, the legislature has opted to use word ‘issues’. As per Oxforddictonary.com, the meaning of word ‘issues’ is : the act of supplying or making available things for people to buy ,or use. Therefore, considering the material available on record, it cannot be contended by the Ld. defence counsel that applicant was not involved in supplying or making available fake/forged goods less invoices. - applicant/accused is not entitled for grant of bail. - DSC
Seeking Grant of Bail - duty evasion by generating goods-less invoices leading to revenue loss - Evidently, in contra distinction with the word make, signs, seal, execute or authors, the legislature has opted to use word ‘issues’. As per Oxforddictonary.com, the meaning of word ‘issues’ is : the act of supplying or making available things for people to buy ,or use. Therefore, considering the material available on record, it cannot be contended by the Ld. defence counsel that applicant was not involved in supplying or making available fake/forged goods less invoices. - applicant/accused is not entitled for grant of bail. - DSC
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