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 court dismissed the third bail application filed u/s 439 of the Code of Criminal Procedure, 1973, in a case involving money laundering and illegal extortion on coal transportation. The offences were punishable u/ss 3 & 4 of the Prevention of Money Laundering Act (PMLA), 2002. The court observed that the Enforcement Directorate had collected sufficient prima facie evidence to conclude that the applicant, a former Deputy Secretary and OSD in the Chief Minister's Office, was actively involved in money laundering u/s 3 of PMLA. The court found no grounds to satisfy that the applicant was not guilty or to grant the special benefit under the proviso to Section 45 of PMLA. The delay in trial was due to the non-cooperation of other accused and not without reason. Considering the applicant had remained in custody for only 1 year and 8 months and failed to fulfill the twin conditions for bail under PMLA, the court rejected the third bail application.
The court dismissed the third bail application filed u/s 439 of the Code of Criminal Procedure, 1973, in a case involving money laundering and illegal extortion on coal transportation. The offences were punishable u/ss 3 & 4 of the Prevention of Money Laundering Act (PMLA), 2002. The court observed that the Enforcement Directorate had collected sufficient prima facie evidence to conclude that the applicant, a former Deputy Secretary and OSD in the Chief Minister's Office, was actively involved in money laundering u/s 3 of PMLA. The court found no grounds to satisfy that the applicant was not guilty or to grant the special benefit under the proviso to Section 45 of PMLA. The delay in trial was due to the non-cooperation of other accused and not without reason. Considering the applicant had remained in custody for only 1 year and 8 months and failed to fulfill the twin conditions for bail under PMLA, the court rejected the third bail application.
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