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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The petitions were dismissed due to delay, laches, and failure to avail the alternate efficacious remedy of revision petitions u/s 397 of CrPC. The inherent powers u/s 482 CrPC, though wide, are subject to self-restraint and should not subvert specific provisions like Section 397(2) CrPC. The petitioners let the proceedings continue and challenged maintainability only after the complainant's evidence stage, despite having an efficacious alternate remedy available earlier. Allowing such petitions after inordinate delay would defeat the purpose of limitation prescribed for revisions. Hence, no interference was warranted u/s 482 CrPC.
The petitions were dismissed due to delay, laches, and failure to avail the alternate efficacious remedy of revision petitions u/s 397 of CrPC. The inherent powers u/s 482 CrPC, though wide, are subject to self-restraint and should not subvert specific provisions like Section 397(2) CrPC. The petitioners let the proceedings continue and challenged maintainability only after the complainant's evidence stage, despite having an efficacious alternate remedy available earlier. Allowing such petitions after inordinate delay would defeat the purpose of limitation prescribed for revisions. Hence, no interference was warranted u/s 482 CrPC.
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