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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Bar Councils can only charge enrolment fee prescribed u/s 24(1)(f) of Advocates Act 1961 at time of admission on State rolls. Other miscellaneous fees like application form, processing, postal, police verification, ID card, administrative, photograph fees etc. charged at enrolment are construed as part of enrolment fee and cannot cumulatively exceed prescribed fee. Bar Councils directed to ensure compliance, not defeat provision through different nomenclatures. No refund of excess fees collected before this judgment, which has prospective effect. Writ petition and transfer cases disposed of.
Bar Councils can only charge enrolment fee prescribed u/s 24(1)(f) of Advocates Act 1961 at time of admission on State rolls. Other miscellaneous fees like application form, processing, postal, police verification, ID card, administrative, photograph fees etc. charged at enrolment are construed as part of enrolment fee and cannot cumulatively exceed prescribed fee. Bar Councils directed to ensure compliance, not defeat provision through different nomenclatures. No refund of excess fees collected before this judgment, which has prospective effect. Writ petition and transfer cases disposed of.
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