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" ?
The High Court upheld the dismissal from service imposed as a penalty on the petitioner, an Additional Commissioner of Income Tax, for his acts of misconduct. The two charges proved were unauthorized absence from duty for a prolonged period from 09.11.1998 to 19.06.2000 and making unauthorized, scandalous statements to the media against the government, damaging its reputation. The court found the punishment proportionate to the gravity of multiple acts of misconduct, including making false allegations against senior officials. The petitioner's past record of suspension and disciplinary proceedings for misconduct further justified the dismissal. The High Court held that dismissal was not a disproportionate penalty, and the state did not use a sledgehammer to crack a nut in this case.
The High Court upheld the dismissal from service imposed as a penalty on the petitioner, an Additional Commissioner of Income Tax, for his acts of misconduct. The two charges proved were unauthorized absence from duty for a prolonged period from 09.11.1998 to 19.06.2000 and making unauthorized, scandalous statements to the media against the government, damaging its reputation. The court found the punishment proportionate to the gravity of multiple acts of misconduct, including making false allegations against senior officials. The petitioner's past record of suspension and disciplinary proceedings for misconduct further justified the dismissal. The High Court held that dismissal was not a disproportionate penalty, and the state did not use a sledgehammer to crack a nut in this case.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
