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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Money Laundering - The petitioner sought exemption from personal appearance, citing Section 205 Cr. P.C., while the Enforcement Directorate argued against it, citing the seriousness of economic offences. The Court, after analyzing previous precedents and statutory provisions, held that while Section 205 Cr. P.C. can be applied in PMLA cases, specific reasons must be provided for exemption. It emphasized the need for discretion and individual consideration of circumstances, highlighting the principles established in the Chintan Joshi case. Ultimately, the Court set aside the trial court's decision and remanded the matter for re-consideration, emphasizing the need for a balanced approach considering the interests of justice and the rights of the accused.
Money Laundering - The petitioner sought exemption from personal appearance, citing Section 205 Cr. P.C., while the Enforcement Directorate argued against it, citing the seriousness of economic offences. The Court, after analyzing previous precedents and statutory provisions, held that while Section 205 Cr. P.C. can be applied in PMLA cases, specific reasons must be provided for exemption. It emphasized the need for discretion and individual consideration of circumstances, highlighting the principles established in the Chintan Joshi case. Ultimately, the Court set aside the trial court's decision and remanded the matter for re-consideration, emphasizing the need for a balanced approach considering the interests of justice and the rights of the accused.
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