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...
Money Laundering - Provisional Attachment Order - This Court is of the considered opinion that the present is not a fit case wherein this Court should interfere with the order of provisional attachment in exercise of its power under Article 226 of the Constitution of India inasmuch as this Court has held that the authority is having its power and jurisdiction to issue the impugned order of attachmen - HC
Money Laundering - Provisional Attachment Order - This Court is of the considered opinion that the present is not a fit case wherein this Court should interfere with the order of provisional attachment in exercise of its power under Article 226 of the Constitution of India inasmuch as this Court has held that the authority is having its power and jurisdiction to issue the impugned order of attachmen - HC
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