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...
Wrongful representation of poor landless slum dwellers - The High court found that these petitioners, by virtue of their economic status, property ownership, and commercial activities, do not qualify as slum dwellers under the legal or common-sense definition of the term. They illegally occupied government land for commercial gain, which does not entitle them to protections designed for actual slum residents facing poverty and substandard living conditions.
Wrongful representation of poor landless slum dwellers - The High court found that these petitioners, by virtue of their economic status, property ownership, and commercial activities, do not qualify as slum dwellers under the legal or common-sense definition of the term. They illegally occupied government land for commercial gain, which does not entitle them to protections designed for actual slum residents facing poverty and substandard living conditions.
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