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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Conviction u/ss 420, 467, 468, 120B of the IPC and Section 5(2) and 5(1)(d) of the Prevention of Corruption Act, 1988. Petitioner worked as Appraiser in Customs office. Criminal conspiracy involving substitution of original writ petitions with fake ones for cheating and fraudulently misappropriating amounts entrusted as public servant, allowing accused to obtain refund orders. Evidence showed petition filed in ghost entity's name to claim refund. Accused admitted filing refund application, not writ petition. Fictitious documents used for refund claims. Appellant found guilty of criminal conspiracy with accused for fraudulently claiming refund by substituting original writ petition with fake one, sentenced to 7 years RI under IPC and 3 years under Prevention of Corruption Act concurrently. Co-accused acquitted. Evidence similar to other cases against appellant. Prosecution failed to prove conspiracy or appellant's active role in substituting writ petition and assisting in obtaining refund. Appellant's conviction and sentence set aside by High Court, appeal allowed.
Conviction u/ss 420, 467, 468, 120B of the IPC and Section 5(2) and 5(1)(d) of the Prevention of Corruption Act, 1988. Petitioner worked as Appraiser in Customs office. Criminal conspiracy involving substitution of original writ petitions with fake ones for cheating and fraudulently misappropriating amounts entrusted as public servant, allowing accused to obtain refund orders. Evidence showed petition filed in ghost entity's name to claim refund. Accused admitted filing refund application, not writ petition. Fictitious documents used for refund claims. Appellant found guilty of criminal conspiracy with accused for fraudulently claiming refund by substituting original writ petition with fake one, sentenced to 7 years RI under IPC and 3 years under Prevention of Corruption Act concurrently. Co-accused acquitted. Evidence similar to other cases against appellant. Prosecution failed to prove conspiracy or appellant's active role in substituting writ petition and assisting in obtaining refund. Appellant's conviction and sentence set aside by High Court, appeal allowed.
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