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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Bail granted to co-accused in Delhi Excise policy scam case, accused allegedly acted as middleman and involved in irregularities. Court held fundamental rights under Article 21 cannot be arbitrarily subjugated to statutory bar. Accused lodged in jail for considerable period, little possibility of trial reaching finality soon. Liberty under Article 21 not abrogated even for special statutes with twin bail bar. Bail being rule, jail exception principle upheld. Keeping undertrial for long duration defeats principle, especially when maximum sentence is 7 years. Petitioner directed to be released on bail of Rs. 10 lakh, not to tamper evidence or influence witnesses.
Bail granted to co-accused in Delhi Excise policy scam case, accused allegedly acted as middleman and involved in irregularities. Court held fundamental rights under Article 21 cannot be arbitrarily subjugated to statutory bar. Accused lodged in jail for considerable period, little possibility of trial reaching finality soon. Liberty under Article 21 not abrogated even for special statutes with twin bail bar. Bail being rule, jail exception principle upheld. Keeping undertrial for long duration defeats principle, especially when maximum sentence is 7 years. Petitioner directed to be released on bail of Rs. 10 lakh, not to tamper evidence or influence witnesses.
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