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...
Page of 4828
Press 'Enter' after typing page number.
161 to 180 of 96556 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Non-forwarding of bills by user departments for scrutiny and delay in uploading soft copies led to rejection of discharge application. However, the material presented by CBI fell short of substantiating the accusations against the petitioners. Absence of prosecution against public servants raised doubts about CBI's ability to prosecute petitioners, as per the Delhi High Court's ruling that dropping charges against the main public servant precludes charges of abetment. No grave suspicion was established based on available evidence. Continuing prosecution would be an abuse of legal process with no chance of conviction. The High Court set aside the lower court's order and discharged the petitioners.
Non-forwarding of bills by user departments for scrutiny and delay in uploading soft copies led to rejection of discharge application. However, the material presented by CBI fell short of substantiating the accusations against the petitioners. Absence of prosecution against public servants raised doubts about CBI's ability to prosecute petitioners, as per the Delhi High Court's ruling that dropping charges against the main public servant precludes charges of abetment. No grave suspicion was established based on available evidence. Continuing prosecution would be an abuse of legal process with no chance of conviction. The High Court set aside the lower court's order and discharged the petitioners.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
