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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Detention order quashed due to non-supply of crucial documents relied upon by detaining authority, violating detenu's right to make effective representation under Article 22(5). Statements of a key witness not provided, affecting detenu's defense. Non-receipt and inordinate delay in deciding detenu's representation by authorities also violated Article 22(5). Prison authorities' casual approach in transmitting representation deprecated. Authorities must ensure prompt transmission and expeditious decision on representations concerning personal liberty. Detention order unsustainable on these grounds.
Detention order quashed due to non-supply of crucial documents relied upon by detaining authority, violating detenu's right to make effective representation under Article 22(5). Statements of a key witness not provided, affecting detenu's defense. Non-receipt and inordinate delay in deciding detenu's representation by authorities also violated Article 22(5). Prison authorities' casual approach in transmitting representation deprecated. Authorities must ensure prompt transmission and expeditious decision on representations concerning personal liberty. Detention order unsustainable on these grounds.
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