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 court granted regular bail to the applicant charged u/s 120B of the IPC and Sections 7/7A/8 of the Prevention of Corruption Act, 1988. The applicant has been cooperative during the investigation, and the investigations against them are complete. Despite the voluminous documents and witnesses involved, the applicant has been in custody since 29.11.2022, while co-accused in similar circumstances have been granted bail. Citing the Supreme Court's observations in Manish Sisodia v. Directorate of Enforcement, the court emphasized that prolonged incarceration before conviction should not become punishment, and the fundamental right to liberty under Article 21 is superior to statutory restrictions. The applicant has deep roots in society, and there is no risk of fleeing. Conditions can be imposed to ensure attendance during trial. Consequently, the court directed the applicant's release on bail subject to fulfilling the imposed conditions.
The court granted regular bail to the applicant charged u/s 120B of the IPC and Sections 7/7A/8 of the Prevention of Corruption Act, 1988. The applicant has been cooperative during the investigation, and the investigations against them are complete. Despite the voluminous documents and witnesses involved, the applicant has been in custody since 29.11.2022, while co-accused in similar circumstances have been granted bail. Citing the Supreme Court's observations in Manish Sisodia v. Directorate of Enforcement, the court emphasized that prolonged incarceration before conviction should not become punishment, and the fundamental right to liberty under Article 21 is superior to statutory restrictions. The applicant has deep roots in society, and there is no risk of fleeing. Conditions can be imposed to ensure attendance during trial. Consequently, the court directed the applicant's release on bail subject to fulfilling the imposed conditions.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
