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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Composition of Adjudicating Authority under PMLA and its Jurisdiction - Whether the quasi judicial bodies should consist of members having requisite qualification in the field of law and should be appointed instead of members having no experience in the field of law? - The Telangana High Court set aside the learned Single Judge's order, holding that the PMLA does not mandate the Adjudicating Authority to include a member with legal experience. The PMLA provisions allow for the Authority to perform its designated functions without this requirement, supported by the appellate mechanism that ensures judicial review and adherence to legal standards.
Composition of Adjudicating Authority under PMLA and its Jurisdiction - Whether the quasi judicial bodies should consist of members having requisite qualification in the field of law and should be appointed instead of members having no experience in the field of law? - The Telangana High Court set aside the learned Single Judge's order, holding that the PMLA does not mandate the Adjudicating Authority to include a member with legal experience. The PMLA provisions allow for the Authority to perform its designated functions without this requirement, supported by the appellate mechanism that ensures judicial review and adherence to legal standards.
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