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 anticipatory bail - This case revolves around allegations of a sophisticated money laundering scheme linked to illegal coal levy collection. The court meticulously examined the legal arguments, the evidence presented, and the applicable legal standards under the PMLA. Despite the defense's arguments regarding the applicant's eligibility for anticipatory bail, the court found compelling reasons to deny the application based on the seriousness of the offences, the evidence suggesting the applicant's involvement, and the overarching principles governing bail under the PMLA. - Ultimately, the court decided against granting anticipatory bail to the applicant.
Seeking grant of anticipatory bail - This case revolves around allegations of a sophisticated money laundering scheme linked to illegal coal levy collection. The court meticulously examined the legal arguments, the evidence presented, and the applicable legal standards under the PMLA. Despite the defense's arguments regarding the applicant's eligibility for anticipatory bail, the court found compelling reasons to deny the application based on the seriousness of the offences, the evidence suggesting the applicant's involvement, and the overarching principles governing bail under the PMLA. - Ultimately, the court decided against granting anticipatory bail to the applicant.
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