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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Interpretation of Sections 415 and 420 of the Indian Penal Code (IPC) and Section 66D of the Information Technology Act, 2000, in the context of online betting. The court held that for an offence u/s 415 (cheating) to be punishable u/s 420, there must be a person who has been deceived from the inception with a dishonest intention to commit fraud. The court found no evidence of any person being deceived or hoodwinked in the present case. Relying on Supreme Court precedents, the court concluded that the necessary ingredients for offences u/ss 415 and 420 IPC were not met. The state's investigation spanning over three years failed to identify any victims or evidence against the petitioners. Allowing further proceedings would amount to an abuse of the legal process. Invoking Section 482 of the Criminal Procedure Code, the High Court quashed the FIR to prevent a miscarriage of justice.
Interpretation of Sections 415 and 420 of the Indian Penal Code (IPC) and Section 66D of the Information Technology Act, 2000, in the context of online betting. The court held that for an offence u/s 415 (cheating) to be punishable u/s 420, there must be a person who has been deceived from the inception with a dishonest intention to commit fraud. The court found no evidence of any person being deceived or hoodwinked in the present case. Relying on Supreme Court precedents, the court concluded that the necessary ingredients for offences u/ss 415 and 420 IPC were not met. The state's investigation spanning over three years failed to identify any victims or evidence against the petitioners. Allowing further proceedings would amount to an abuse of the legal process. Invoking Section 482 of the Criminal Procedure Code, the High Court quashed the FIR to prevent a miscarriage of justice.
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