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 - Illegal export - As such, it is obvious that the accused was unable to keep himself present before the Prl. Commissioner of Customs at Bangalore, though he had the intention of co-operating with the I.O, at Bangalore. As such, from the attending circumstances, it goes to show that the allegation made by the complainant that the accused did not cooperate with them for the investigation is totally misleading. - The object of bail is to secure the attendance of the accused at the investigation and also the trial. The bail is not to be withheld as a punishment. - DSC
Seeking grant of Bail - Illegal export - As such, it is obvious that the accused was unable to keep himself present before the Prl. Commissioner of Customs at Bangalore, though he had the intention of co-operating with the I.O, at Bangalore. As such, from the attending circumstances, it goes to show that the allegation made by the complainant that the accused did not cooperate with them for the investigation is totally misleading. - The object of bail is to secure the attendance of the accused at the investigation and also the trial. The bail is not to be withheld as a punishment. - DSC
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