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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Seeking grant of regular bail - evasion of tax under Haryana VAT Act - The High court applies the triple test in economic offenses, which includes evaluating whether the accused is a flight risk, whether they will tamper with evidence if granted bail, and whether they could influence witnesses if granted bail. - Based on the arguments and considerations presented, the court grants bail to the petitioners, noting that the investigation stands concluded, and the proceedings are stayed in one of the cases.
Seeking grant of regular bail - evasion of tax under Haryana VAT Act - The High court applies the triple test in economic offenses, which includes evaluating whether the accused is a flight risk, whether they will tamper with evidence if granted bail, and whether they could influence witnesses if granted bail. - Based on the arguments and considerations presented, the court grants bail to the petitioners, noting that the investigation stands concluded, and the proceedings are stayed in one of the cases.
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