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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Quantum of final reward payable to the informer / petitioner - prayer to sanction the maximum limit of the final award to the petitioner - In the absence of anything showing a statutory requirement that imposes a legal duty, the writ compelling the authorities to do something cannot be issued. - In the absence of any material to show the entitlement of the petitioner to more than what was already paid to him, the writ petition should necessarily fail, and accordingly, the same is dismissed. - HC
Quantum of final reward payable to the informer / petitioner - prayer to sanction the maximum limit of the final award to the petitioner - In the absence of anything showing a statutory requirement that imposes a legal duty, the writ compelling the authorities to do something cannot be issued. - In the absence of any material to show the entitlement of the petitioner to more than what was already paid to him, the writ petition should necessarily fail, and accordingly, the same is dismissed. - HC
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