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 application dismissed in a case involving seizure of commercial quantity of contraband item (1.873 kg Methaqualone) under NDPS Act. Court held that alleged planting of drugs is an issue to be decided post-trial. Delay in filing Section 52A application can be contended during trial, but mere delay would not vitiate evidence. Defective notice u/s 50 NDPS Act not relevant as provisions apply only to personal search, not search of baggage. Applicant failed to overcome rigors of Section 37 NDPS Act for grant of bail despite delay in trial and prolonged incarceration, considering the large quantity of contraband seized. Trial court directed to expedite proceedings.
Bail application dismissed in a case involving seizure of commercial quantity of contraband item (1.873 kg Methaqualone) under NDPS Act. Court held that alleged planting of drugs is an issue to be decided post-trial. Delay in filing Section 52A application can be contended during trial, but mere delay would not vitiate evidence. Defective notice u/s 50 NDPS Act not relevant as provisions apply only to personal search, not search of baggage. Applicant failed to overcome rigors of Section 37 NDPS Act for grant of bail despite delay in trial and prolonged incarceration, considering the large quantity of contraband seized. Trial court directed to expedite proceedings.
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